The auditor is least likely to use generalized audit software to
A) Perform analytical procedures on the entity's data.
B) Access information stored on the entity's IT files.
C) Identify material weaknesses in the entity's IT controls.
D) Test the accuracy of the entity's computations.

Question

Quizplus · Accepted Answer

Generalized audit software is designed to process large volumes of data and perform routine tasks such as sorting, totaling, and comparing data. While it can be used to perform analytical procedures, access IT files, and test computations, its primary use is not to identify material weaknesses in IT controls. This task is typically performed by a specialist auditor with expertise in IT systems and controls.

The Auditor Is Least Likely to Use Generalized Audit Software