Which of the following audit procedures would an auditor be least likely to perform using a generalized computer audit program?
A) Searching records of accounts receivable balances for credit balances.
B) Investigating inventory balances for possible damaged goods.
C) Selecting accounts receivable for positive and negative confirmation.
D) Listing of unusually large inventory balances.

Question

Quizplus · Accepted Answer

Investigating inventory balances for possible damaged goods would require physical inspection and observation, which cannot be performed using a generalized computer audit program. The other options can be performed using computerized audit procedures.

Which of the Following Audit Procedures Would an Auditor Be