Audit teams would least likely use computer-assisted audit techniques to
A)Access client data files.
B)Prepare spreadsheets.
C)Assess control risk related to computerized processing systems.
D)Construct and perform parallel simulations.

Question

Quizplus · Accepted Answer

Computer-assisted audit techniques are typically used to access data, prepare spreadsheets, and perform simulations, but assessing control risk is more about evaluating the effectiveness of controls, which may not directly involve these techniques.

Audit Teams Would Least Likely Use Computer-Assisted Audit Techniques to