Substantive procedures that cannot be performed with generalized audit software include:
A)Performing certain analytical procedures,such as inventory turnover.
B)Observing inventory.
C)Recomputing depreciation.
D)Selecting audit samples.

Question

Quizplus · Accepted Answer

Observing inventory requires the physical presence of the auditor and therefore cannot be performed using generalized audit software. The other options listed can be performed using specialized software programs.

Substantive Procedures That Cannot Be Performed with Generalized Audit Software