When the Client Uses a Computer but the Auditor Chooses

Multiple Choice

When the client uses a computer but the auditor chooses to use only the non-IT segment of internal control to assess control risk, it is referred to as 'auditing around the computer'.Which one of the following conditions need NOT be present in order to audit around the computer?

A) The source documents are available in a readable form and can be traced easily through the accounting system to output.
B) User controls include comparison of computer-produced records with source documents.
C) Computer programs must be available in English.
D) The accounting software can display or print ledger balances and transaction details that allow the auditor to trace individual transactions through the accounting records.