Practice Ques 3

Question 1

Which is a client mostly likely to use when performing queries requested by the auditor of a relational database?

Answer 1

Data Manipulation Language.

Question 2

A computer-assisted audit technique that lets an auditor use their version of a client’s program to process data & compare the output with the client’s output?

Answer 2

Parallel Simulation

Question 3

Hart previously audited Kell’s year 1 Financial Statements and expressed a qualified opinion bc of a scope limitation, now in the year 2 they’re reviwing the report bc comparative f/s are being presented. a separate paragraph should indicate?

Answer 3

Reasons for last year’s qualified opinion

Question 4

In which circumstance would an auditor expect to find that an entity implemented automated controls to reduce risk of misstatement?

Answer 4

When trx are high volume and recurring.