Auditing and Assurance Services 9th Edition by Alvin Arens,Mark Beasley,Randy Elder

تمرين 33

Smith Corporation has numerous customers. A customer file is maintained and includes a customer record with a name, an address, a credit limit, and an account balance. The auditor wishes to test this file to determine whether credit limits are being exceeded. The best procedure for the auditor to follow would be to
A) Develop test data that would cause some account balances to exceed the credit limit and determine if the system properly detects such situations.
B) Develop a program to compare credit limits with account balances and print out the details of any account with a balance exceeding its credit limit.
C) Request a printout of all account balances so that they can be manually checked against the credit limits.
D) Request a printout of a sample of account balances so that they can be individually checked against the respective credit limits.