AICPA Exam CPA-Auditing Topic 1 Question 85 Discussion

Actual exam question for AICPA's CPA Auditing and Attestation exam

Question #: 85
Topic #: 1

[All CPA Auditing and Attestation Questions]

The two requirements crucial to achieving audit efficiency and effectiveness with a microcomputer are selecting:

AThe appropriate audit tasks for microcomputer applications and the appropriate software to perform the selected audit tasks.

BThe appropriate software to perform the selected audit tasks and client data that can be accessed by the auditor's microcomputer.

CClient data that can be accessed by the auditor's microcomputer and audit procedures that are generally applicable to several clients in a specific industry.

DAudit procedures that are generally applicable to several clients in a specific industry and the appropriate audit tasks for microcomputer applications.

Show Suggested Answer

Suggested Answer: A

Choice 'a' is correct. In microcomputer audit applications, efficient and effective system usage requires:

(1) identification of the appropriate audit tasks and

(2) appropriate software to perform the selected audit tasks.

Choice 'b' is incorrect. Although microcomputer access to client data is desirable, it is not required.

Choice 'c' is incorrect. Although microcomputer access to client data is desirable, it is not required. Also, microcomputer audit applications need not be applicable to several clients to be efficient and effective.

Choice 'd' is incorrect. Microcomputer audit applications need not be applicable to several clients to be efficient and effective.

by Pearly at Apr 23, 2024, 09:23 AM

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