To detect unauthorized direct changes to master files,the auditor traces these changes back to the underlying
A) transaction files.
B) source documents.
C) hypothetical transactions.
D) control account balances.

Question

Quizplus · Accepted Answer

To detect unauthorized direct changes to master files, the auditor traces these changes back to the source documents. This is because source documents are the original records that initiate a transaction, providing evidence that the transaction has occurred and detailing its nature. By tracing changes in the master files back to the source documents, an auditor can verify that each change was authorized and properly documented.

To Detect Unauthorized Direct Changes to Master Files,the Auditor Traces