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The auditor's objective in determining whether the client's computer program correctly processes ...
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The auditor's objective in determining whether the client's computer program correctly processes ...
The auditor's objective in determining whether the client's computer program correctly processes valid and invalid transactions is accomplished through the
▸ test data approach.
▸ generalized audit software approach.
▸ microcomputer-aided auditing approach.
▸ generally accepted auditing standards.
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Auditing and Assurance Services
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17
th
Authors:
Arens, Elder, Beasley, Hogan
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