If a client maintains important documentation and evidence in electronic form for a material account balance or transaction class it will have several implications for the nature of audit tests.

Question

Quizplus · Accepted Answer

Maintaining important documentation and evidence in electronic form affects the nature of audit tests because auditors must consider the reliability of electronic records, the systems that generate them, and may need to use computer-assisted audit techniques (CAATs) to efficiently test these electronic documents.

If a Client Maintains Important Documentation and Evidence in Electronic