AICPA CPA-Auditing Exam - Topic 3 Question 97 Discussion

Actual exam question for AICPA's CPA-Auditing exam

Question #: 97
Topic #: 3

Which of the following characteristics distinguishes computer processing from manual processing?

AComputer processing virtually eliminates the occurrence of computational error normally associated with manual processing.

BErrors or irregularities in computer processing will be detected soon after their occurrences.

CThe potential for systematic error is ordinarily greater in manual processing than in computerized processing.

DMost computer systems are designed so that transaction trails useful for audit purposes do not exist.

Show Suggested Answer

Suggested Answer: A

Choice 'a' is correct. Computer processing virtually eliminates the occurrence of (random) computational errors normally associated with manual processing. This is a major benefit of computer processing over manual processing.

Choice 'b' is incorrect. Depending on human involvement and review, errors or irregularities in computer processing may not be detected quickly.

Choice 'c' is incorrect. The potential for systematic errors (e.g., incorrect programming, incorrect data entry) is greater in a computerized system due to reduced human involvement in processing.

Choice 'd' is incorrect. Only poorly designed computerized systems provide no audit trail capabilities.

by Johnna at Sep 14, 2024, 02:17 AM

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Asha

3 months ago

Just a heads up, A is a big advantage of computer processing!

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Dolores

3 months ago

C makes sense, manual processing has way more room for error.

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Andra

3 months ago

Wait, D seems off. Most systems have audit trails, right?

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Staci

4 months ago

I disagree, B isn't always the case. Sometimes errors slip through.

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Mireya

4 months ago

A is definitely true, computers are way more accurate!

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Amber

4 months ago

I’m a bit confused about option D; I thought most systems actually keep transaction trails for audits, so that one seems off to me.

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Alton

4 months ago

I feel like I read somewhere that manual processing has a higher chance of systematic errors, so maybe option C is the right choice?

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Rory

4 months ago

I think option B sounds familiar because we talked about how computers can flag issues quickly, unlike manual processes.

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Paris

5 months ago

I remember studying that computer processing can reduce errors, but I'm not sure if it completely eliminates them.

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Aliza

5 months ago

I feel pretty good about this question. The distinction between the two processing methods is something we've covered extensively in class. I'll carefully analyze each option and select the one that best captures the defining characteristic.

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Gladys

5 months ago

This is a tricky one. I'm not entirely confident in my understanding of the differences between computer and manual processing. I'll need to review my notes and think it through step-by-step.

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King

5 months ago

Okay, I think I've got a handle on this. The key here is to focus on the inherent advantages and disadvantages of each processing method. I'll weigh the options against that criteria.

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Hector

5 months ago

This seems like a straightforward question about the differences between computer and manual processing. I'll need to carefully consider each option and think about the key characteristics that distinguish the two.

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Mitzie

5 months ago

Hmm, I'm a bit unsure about this one. The options all seem plausible, but I'll need to really think through the nuances to determine which one best captures the distinguishing characteristic.

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Judy

1 year ago

Haha, D? Who wrote this question, a computer? Computers are basically designed to leave a digital breadcrumb trail everywhere they go.

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Otis

1 year ago

I bet the answer is A. Computers don't get tired or distracted like us humans. They just crunch those numbers all day long without making mistakes.

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Bev

1 year ago

I'm not sure, but I think it's between A and B.

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Lashandra

1 year ago

I agree with Dalene, computer processing eliminates computational errors.

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Brent

1 year ago

D? Really? That's just nonsense. Computers leave tons of audit trails, that's like IT 101. Someone's trying to trick us here.

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Kris

1 year ago

C) The potential for systematic error is ordinarily greater in manual processing than in computerized processing.

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Eladia

1 year ago

B) Errors or irregularities in computer processing will be detected soon after their occurrences.

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Alberto

1 year ago

A) Computer processing virtually eliminates the occurrence of computational error normally associated with manual processing.

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Sharika

1 year ago

Hmm, I'm going with C. Manual processing just has more room for systematic errors, you know? Computers are way more consistent.

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Dorothy

1 year ago

I think I'll go with A, computers virtually eliminate computational errors.

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Skye

1 year ago

Yeah, computers are much more consistent and reliable.

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Whitney

1 year ago

I agree, manual processing is definitely more prone to systematic errors.

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Dalene

1 year ago

I think the answer is A.

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Andra

1 year ago

I think B is the way to go. Computers can detect errors quickly, which is super important for ensuring the integrity of the data.

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Mable

1 year ago

I think C is also a distinguishing characteristic, as manual processing is more prone to systematic errors.

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Adolph

1 year ago

True, computers are great at quickly detecting errors, which is crucial for accuracy.

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Paola

1 year ago

But A is also important, as it helps reduce computational errors that can occur in manual processing.

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Margarett

1 year ago

I agree, B is definitely a key advantage of computer processing.

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Nelida

1 year ago

A is clearly the correct answer. Computers are much more accurate than humans at calculations, which is a key advantage of computerized processing.

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Rodolfo

1 year ago

Yes, that's why computer processing virtually eliminates computational errors.

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Trinidad

1 year ago

I agree, computers are definitely more accurate than humans at calculations.

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