Auditing & Assurance Services 6th Edition by Timothy Louwers

تمرين 37

A primary advantage of using CAATs in the audit of an advanced computerized system is that it enables the auditor to
A) Substantiate the accuracy of data through self-checking digits and hash totals.
B) Utilize the speed and accuracy of the computer.
C) Verify the performance of machine operations that leave visible evidence of occurrence.
D) Gather and store large amounts of supportive audit evidence in machine-readable form.