Which of the Following Factors Should Be Considered When Determining

Multiple Choice

Which of the following factors should be considered when determining the appropriate combination of manual techniques and computer-assisted audit techniques (CAATs) to be used during an audit? 1. Acceptance of CAATs findings by entity management. 2. Computer knowledge and expertise of the auditor. 3. Time constraints. 4. Level of audit risk.

A) 1 and 4
B) 2 and 3 only
C) 1, 2, and 3
D) 2, 3, and 4