Generalised audit software can be used to perform many different kinds of tests. Which is NOT one of them?
A) Totalling the client's accounts receivable balances
B) Random sampling of all other receivables
C) Inquiry of management policy on aged debtors
D) Comparing creditor statements with accounts payable files

Question

Quizplus · Accepted Answer

Generalised audit software can perform a wide range of tests including totaling account balances, random sampling, and comparing different files. However, inquiring about management policy is not a test that can be performed using generalised audit software. Such an inquiry would require the auditor to directly communicate with management.

Generalised Audit Software Can Be Used to Perform Many Different