Which of the following audit procedures would an auditor be least likely to perform using a generalized computer audit program?
A) Searching records of accounts receivable balances for credit balances.
B) Investigating inventory balances for possible damaged goods.
C) Selecting accounts receivable for positive and negative confirmations.
D) Listing of unusually large inventory balances.

Question

Quizplus · Accepted Answer

Investigating inventory balances for possible damaged goods would require physical inspection and examination, which cannot be performed through a generalized computer audit program. The other audit procedures listed can be performed using computer audit programs.

Which of the Following Audit Procedures Would an Auditor Be