"Auditing around the computer" is most appropriate when the client has not maintained detailed output or source documents in a form readable by humans.

Question

Quizplus · Accepted Answer

"Auditing around the computer" is used when auditors focus on inputs and outputs without evaluating the processing. It is not suitable when detailed documents are not available, as it requires verifying outputs against inputs.

"Auditing Around the Computer" Is Most Appropriate When the Client