Data Corporation Has Just Computerized Its Billing and Accounts Receivable

Multiple Choice

Data Corporation has just computerized its billing and accounts receivable record keeping. You want to make maximum use of the new computer in your audit of Data Corporation. Which of the following audit techniques could not be performed through a computer program?

A) Tracing audited cash receipts to accounts receivable credits.
B) Selecting accounts to be confirmed on a random basis.
C) Examining sales invoices for completeness, consistency between different items, valid conditions, and reasonable amounts.
D) Resolving differences reported by customers on confirmation requests.