Which three of the following will the auditor usually do if the client relies on computer controls and the auditor plans to assess control risk as low for purchasing process assertions?
A)Test the effectiveness of general controls.
B)Use computer-assisted audit techniques (CAATs) to evaluate the effectiveness of programmed application controls.
C)Test the effectiveness of manual procedures to follow-up on exceptions identified by programmed application controls.
D)Account transactions invoices.

Question

Quizplus · Accepted Answer

If the client relies on computer controls and the auditor plans to assess control risk as low for purchasing process assertions, the auditor should test the effectiveness of general controls, use computer-assisted audit techniques (CAATs) to evaluate the effectiveness of programmed application controls, and test the effectiveness of manual procedures to follow-up on exceptions identified by programmed application controls. Therefore, options A, B, and C are the correct choices. Option D, accounting transactions invoices, is not relevant to this scenario as it does not relate to assessing control risk for purchasing process assertions.

Which Three of the Following Will the Auditor Usually Do