Which of the following is NOT an audit software technique?
A) Using computer programs to extract a sample for a receivables circularization
B) Running a computer program to test the addition of the cash book
C) Using a computer to perform an analytical review comparison of administration expenses against the prior year
D) Entering a sample of dummy sales orders through the computer system which takes customers over their credit limit to ensure the system rejects the orders

Question

Quizplus · Accepted Answer

Explanation: Entering a sample of dummy sales orders to test system controls is a test of controls, not an audit software technique. Audit software techniques typically involve using software to analyze data or perform calculations, not to test system controls directly.

Which of the Following Is NOT an Audit Software Technique