The auditor wanting to know the files where data are stored and understand how to access the files relates to the effect of electronic data processing on:
A) the timing of audit tests.
B) the extent of audit tests.
C) the nature of audit tests.
D) audit staffing.
E) material account balances and transaction classes.

Question

Quizplus · Accepted Answer

Understanding where data are stored and how to access files affects the nature of audit tests because it involves adapting audit procedures to effectively gather evidence in an electronic environment.

The Auditor Wanting to Know the Files Where Data Are