CPAs may audit around or through computers in the audit of the financial statements of clients who use IT to process accounting data. b. Under what conditions do CPAs decide to audit through the computer instead of around the computer?

CPAs may audit around or through computers in the audit of the financial statements of clients who use IT to process accounting data. b. Under what conditions do CPAs decide to audit through the computer instead of around the computer?

Business/Professional Ethics Directors/Executives/Acct

8th Edition

ISBN:9781337485913

Author:BROOKS

Publisher:BROOKS

Chapter6: Professional Accounting In The Public Interest

Section: Chapter Questions

Problem 15.11EC

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CPAs may audit around or through computers in the audit of the financial statements of clients who use IT to process accounting data.

b. Under what conditions do CPAs decide to audit through the computer instead of around the computer?

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