Using microcomputers in auditing may affect the methods used to review the work of staff assistants because:

Question

Quizplus · Accepted Answer

Choice "D" is correct. When using microcomputers in an auditing task, audit documentation may not contain readily observable details of calculations (e.g., present value calculations). In order to review assistants' work, a supervisor may have to examine the formulas used on the microcomputer rather than simply examining the audit documentation. Choice "A" is incorrect. The standards of fieldwork, specifically planning and supervision, would not change with the use of microcomputers on the audit. Choice "B" is incorrect. Consulting service personnel should not be necessary to document the supervisory review. Choice "C" is incorrect. The familiarity of supervisory personnel with the capabilities and limitations of microcomputers would not have an effect on the review process.

Using Microcomputers in Auditing May Affect the Methods Used to Review