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 computer or performed manually by the auditor.

Question

Quizplus · Accepted Answer

Tests of controls can and should be performed on the client's computer system to obtain relevant and reliable evidence. However, the auditor should take precautions to ensure the integrity and security of the client's data and system.

Tests of Controls Should Never Be Performed Using the Client's