In a computerized environment, the auditor can often perform substantive tests of transactions quickly for a large sample of transactions.

Question

Quizplus · Accepted Answer

In a computerized environment, many substantive tests can be performed quickly and efficiently due to the ability to access, retrieve and analyze large volumes of data. This can lead to a larger sample size being tested compared to a manual environment.

In a Computerized Environment, the Auditor Can Often Perform Substantive