Which of the following is true of generalised audit software?
A) They can be used on any computer without modification.
B) They can only be used in auditing on-line computer systems.
C) They enable the auditor to perform manual procedures related to tests of controls less expensively.
D) They each have their own characteristics which the auditor must carefully consider before using in a given audit situation.

Question

Quizplus · Accepted Answer

Generalised audit software each have their own unique features and capabilities that must be evaluated by the auditor before determining their suitability for a particular audit situation. Options A and B are incorrect as generalised audit software may need modification or may be used in auditing offline computer systems as well. Option C is also incorrect as generalised audit software automate manual procedures, making them more efficient but not necessarily less expensive.

Which of the Following Is True of Generalised Audit Software