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An Auditor Can Use Computer Audit Software to Do All

Question 22

Multiple Choice

An auditor can use computer audit software to do all of the following except:


A) select a sample of accounts receivable for confirmation.
B) reperform a variety of calculations such as totaling the accounts receivable subsidiary ledger or inventory file.
C) perform the calculations and comparisons used in tracing procedures.
D) submit test data to the client's programs to determine that computer aspects of internal controls are functioning.
E) scan a file to determine that all documents in a series have been accounted for.

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