The use of computer-assisted audit techniques replaces traditional auditing judgment.
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Q7: The PCAOB does not allow haphazard sampling.
Q8: Discussions with client personnel as to the
Q9: Deciding that internal controls are not effective
Q10: Auditors are not allowed to roll-forward tests
Q11: Examining vouchers for evidence of correct authorization
Q13: Deciding that internal controls are effective when
Q14: Sampling risk is the risk that your
Q15: Transactions between a client and its employee
Q16: Benchmarking allows auditors to skip testing of
Q17: Manual controls require more testing than automated
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