Auditing activities undertaken during substantive testing of account balances can be described as "auditing through the computer."
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Q11: Snapshot technology is generally incorporated into extended
Q12: Parallel simulation is appropriate where transactions are
Q13: The test data technique requires minimal computer
Q14: Parallel simulation processes test data through real
Q15: A trace can produce thousands of output
Q17: Basic auditing standards may be altered by
Q18: Total audit cost is increased significantly when
Q19: GAS has a long history of usage
Q20: ITF is the one universal auditing approach
Q21: Development standards are major general controls in
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