Auditing activities undertaken during substantive testing of account balances can be described as "auditing through the computer."

Question

Quizplus · Accepted Answer

Auditing through the computer involves the use of software or computer-assisted audit techniques to perform audit procedures. Substantive testing of account balances may involve using computer tools, but it is not solely focused on auditing through the computer.

Auditing Activities Undertaken During Substantive Testing of Account Balances Can