Basic auditing standards may be altered by the technology employed in the system to be audited.
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Q12: Parallel simulation is appropriate where transactions are
Q13: The test data technique requires minimal computer
Q14: Parallel simulation processes test data through real
Q15: A trace can produce thousands of output
Q16: Auditing activities undertaken during substantive testing of
Q18: Total audit cost is increased significantly when
Q19: GAS has a long history of usage
Q20: ITF is the one universal auditing approach
Q21: Development standards are major general controls in
Q22: IT governance has the objective of enhancing
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