Tests of controls should never be performed using the client's computer system; that is, all tests of control should be performed either using the auditor's computers or performed manually by the auditor.

Question

Quizplus · Accepted Answer

This statement is false. While manual testing may be necessary in some circumstances, tests of controls should ideally be performed using the client's computer system, as it provides a more realistic representation of the client's internal controls and the effectiveness of those controls. However, the auditor should ensure that any testing done on the client's system is conducted in a secure, controlled manner to prevent any unintended alteration or destruction of data.

Tests of Controls Should Never Be Performed Using the Client's