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  3. Study Set
    Auditing and Assurance Services Study Set 1
  4. Exam
    Exam 14: Audit of the Sales and Collection Cycle: Tests of Controls and Substantive Tests of Transactions
  5. Question
    Tests of Controls Should Never Be Performed Using the Client's
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Tests of Controls Should Never Be Performed Using the Client's

Question 47

Question 47

True/False

Tests of controls should never be performed using the client's computer system; that is, all tests of control should be performed either using the auditor's computers or performed manually by the auditor.

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