Using Microcomputers in Auditing May Affect the Methods Used to Review

Multiple Choice

Using microcomputers in auditing may affect the methods used to review the work of staff assistants because:

A) The audit fieldwork standards for supervision may differ.
B) Documenting the supervisory review may require assistance of consulting services personnel.
C) Supervisory personnel may not have an understanding of the capabilities and limitations of microcomputers.
D) Audit documentation may not contain readily observable details of calculations.