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

The second step in using GAS, application design, includes all three options mentioned in choices A, B, and C. The auditor needs to develop a logical approach to extract and manipulate data from the client's records, design the format and contents of the GAS reports, and identify and describe the data files and information to which access is desired. Therefore, the best choice is D, which includes all three options.

An Independent Auditor Uses Generalised Audit Software (GAS)