Which of the following audit procedures would an auditor be least likely to perform using generalised audit software?
A)Inputting test transactions to ensure that the check digit control is operating.
B)Searching records of accounts receivable balances for credit balances.
C)Listing unusually large inventory balances.
D)Selecting accounts receivable for positive and negative confirmation.

Question

Quizplus · Accepted Answer

Generalised audit software is typically used for analyzing large volumes of data, searching for specific criteria, and selecting samples. Inputting test transactions to ensure that the check digit control is operating is more of a manual testing procedure or specific application control testing, not ideally suited for generalized audit software, which is more about data analysis and extraction.

Which of the Following Audit Procedures Would an Auditor Be