The Auditor Would Like to Conduct Dual Purpose Tests Verifying

Multiple Choice

The auditor would like to conduct dual purpose tests verifying that the programs performing the totaling and aging of accounts receivable are functioning correctly as well as quantifying any errors.Which of the following is a dual purpose test that the auditor could use?

A) use analytical review and compare amounts from current to prior
B) inquire how the calculations are performed
C) use test data and observe how the invoice(s) in the test are aged
D) use generalized audit software to reperform the calculations