Presented Below Is a List of Terms Relating to Accounting

Short Answer

Presented below is a list of terms relating to accounting information systems,followed by definitions of those terms.
Required: Match the letter next to each definition with the appropriate term.Each answer will be used only once.
________ 1.Audit program
________ 2.System control audit review file
________ 3.Auditing around-the-computer
________ 4.In-line code
________ 5.Financial statement audit
________ 6.Control flowcharting
________ 7.Test data
________ 8.Embedded audit routines
________ 9.Sample audit review file
________10.PC software
A.The second stage of a financial statement audit which uses substantive testing for direct verification of financial statement figures
B.Software that allows the auditor to use PCs to perform audit tasks
C.Information systems auditing approach in which the processing portion of a computer system is ignored
D.A detailed list of the procedures to be applied on a particular audit
E.Analytic documentation or other graphic techniques used to describe the controls in a system
F.The use of in-line code to randomly select transactions for audit analysis
G.Auditor-prepared input containing both valid and invalid data
H.Special auditing routines included in regular computer programs so that transaction data can be subjected to audit analysis
I.An application program performs an embedded audit routine such as data collection at the same time as it processes data for normal use
J.Auditor-determined programmed edit tests for audit transaction analysis are included in a program as it is initially developed