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When using the test data approach,
MrsSmitty
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When using the test data approach,
When using the test data approach,
▸ auditors process test data supplied by the client.
▸ auditors often obtain assistance from a computer audit specialist.
▸ the tests must be performed at the end of the year.
▸ the test data must remain in the client's records.
Textbook
Auditing and Assurance Services
Edition:
17
th
Authors:
Arens, Elder, Beasley, Hogan
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auditors often obtain assistance from a computer audit specialist.
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Helped a lot
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