An independent auditor uses generalised audit software. The second step in using GAS, application design, might include which of the following?
A) Design the most useful format and contents of the auditor's GAS reports.
B) Develop a logical approach to extract and manipulate data obtained from the client's records.
C) Identify and describe the client's data files and the information to which access is desired.
D) All of the above

Question

Quizplus · Accepted Answer

Application design is a crucial step in using GAS as it involves designing an approach to extract and manipulate data from the client's records, identifying and describing the client's data files and information, as well as designing the most useful format and contents of the auditor's GAS reports. All of the options (A), (B) and (C) are necessary for successful application design, hence option (D) is the correct answer.

An Independent Auditor Uses Generalised Audit Software