Which of the following is an advantage of generalized audit software?
A)They are all written in one identical computer language.
B)They can be used for audits of entities that use differing IT equipment and file formats.
C)They have reduced the need for the auditor to study input controls for IT-related procedures.
D)Their use can be substituted for a relatively large part of the required compliance testing.

Question

Quizplus · Accepted Answer

Generalized audit software can be used for audits of entities that use differing IT equipment and file formats, providing more flexibility to auditors. A is incorrect because audit software may be written in different languages. C is incorrect because auditors still need to review input controls even when using audit software. D is incorrect because compliance testing cannot be entirely substituted by audit software.

Which of the Following Is an Advantage of Generalized Audit