Two Types of Computer-Assisted Audit Techniques (CAAT) Are Test Data

Essay

Two types of computer-assisted audit techniques (CAAT) are test data and audit software.
For each of the procedures listed below, select the type of CAAT which would be used to perform that procedure.
a. Select all sales ledger accounts showing a credit balance for review
b. Input of inventory (stock) issues in excess of balance of inventory (stock) items shown as held on inventory records
c. Select all accounts in receivables (sales) ledger where balance exceeds credit limit