131 final.txt

  1. Fraud is defined as failure to use reasonable care in the performance of services. T/F
    FALSE
  2. Most of the burden of affirmative proof is on the defendant under common law. 
    TRUE/FALSE
    FALSE
  3. The Ultramares v. Touche case held that auditors could be held liable to any
    foreseen third party for ordinary negligence. 
    TRUE/FALSE
    False
  4. The Securities Exchange Act of 1934 offers recourse against the auditors to a far
    greater number of investors than does the Securities Act of 1933. 
    TRUE/FALSE
    True
  5. The precedent set by the Hochfelder v. Ernst case is generally believed to have
    increased auditors' legal liability. 
    TRUE/FALSE
    FALSE
  6. The auditors can be held liable for negligence in audits of financial statements, but not in reviews of financial statements. 
    TRUE/FALSE
    False
  7. The results of the Continental Vending Corporation case included the criminal
    prosecution of auditors for gross negligence. 
    TRUE/FALSE
    True
  8. Most charges made against auditors under common law are criminal. 
    TRUE/FALSE
    FALSE
  9. The Securities Act of 1934 includes provisions for criminal charges against persons
    violating the Act. 
    TRUE/FALSE
    True
  10. The use of engagement letters is generally designed to prevent lawsuits by third parties against the auditors. 
    TRUE/FALSE
    False
  11. A CPA issued an unqualified opinion on the financial statements of a company that
    sold common stock in a public offering subject to the Securities Act of 1933.
    Based on a misstatement in the financial statements, the CPA is being sued by
    an investor who purchased shares of this public offering. Which of the following represents a viable defense? 



    D.  The misstatement is immaterial in the overall context of the financial statements.
  12. Which of the following is a correct statement related to CPA legal liability under common law? 



    corporation.
    D. CPAs are guilty until they prove that they performed the audit with "good
    faith."
    A.  CPAs are liable for either ordinary or gross negligence to identified third parties for whose benefit the audit was performed.
  13. Under Section 10 of the 1934 Securities Exchange Act auditors are liable to security
    purchasers for: 



    D.  Existence of scienter.

    Require the client to prove scienter (intent to deceive, manipulate, or defraud) on the part of the auditors.
  14. Jones, CPA, is in court defending himself against a lawsuit filed under the 1933
    Securities Act. The charges have been filed by purchasers of securities covered under that act. If the purchasers prove their required elements, in general Jones will have to prove that: 



    C.  He performed the audit with due diligence.
  15. An auditor knew that the purpose of her audit was to render reasonable assurance on financial statements that were to be used for the application for a loan; the auditor did not know the identity of the bank that would
    eventually give the loan. Under the Restatement of Torts approach to liability
    the auditor is generally liable to the bank which subsequently grants the loan for: 



    A.  Either ordinary or gross negligence. (hard)
  16. An auditor knew that the purpose of her audit was to render reasonable assurance on financial statements that were to be used for the application for a loan; the auditor did not know the identity of the bank that would
    eventually give the loan. Under the foreseeable third party approach the auditor is generally liable to the bank which subsequently grants the loan for: 



    C.  Either ordinary or gross negligence. (hard)
  17. Which of the following forms of organization is most likely to protect the personal  assets of any partner, or shareholder who has not been involved on an engagement resulting in litigation? 



    D.  Limited liability partnership.
  18. Under which common law approach are auditors most likely to be held liable for
    ordinary negligence to a "reasonably foreseeable" third party? 



    C.  Rosenblum Approach.
  19. Assume that $500,000 in damages are awarded to a plaintiff, and the CPA's percentage of responsibility established at 10%, while others are responsible for the
    other 90%. Assume the others have no financial resources. As a result the CPA
    has been required to pay the entire $500,000. The auditor's liability is most
    likely based upon which approach to assessing liability? 



    D.  Joint and several liability. (hard)
  20. Assume that $500,000 in damages are awarded to a plaintiff, and the CPA's percentage of responsibility established at 10%, while others are responsible for the
    other 90%. Assume the others have no financial resources. The CPA has been
    required to pay $50,000. The auditor's liability is most likely based upon
    which approach to assessing liability? 



    B.  Proportional liability.
  21. Assume that a client has encountered a $500,000 fraud and that the CPA's percentage of responsibility established at 10%, while the company itself was responsible for the other 90%. Under which approach to liability is the CPA most likely to
    avoid liability entirely? 



    C.  Contributory negligence.
  22. In which of the following court cases was a precedent set increasing liability to third parties arising from audits under common law? 



    B.  Rosenblum v. Adler.
  23. The burden of proof that must be proven to recover losses from the auditors under
    the Securities Exchange Act of 1934 is generally considered to be: 



    B.  Greater than the Securities Act of 1933.
  24. CPAs should not be liable to any party if they perform their services with: 



    B.  Due professional care.
  25. The Second Restatement of the Law of Torts provides for auditor liability to a limited class of foreseen third parties for: 



    B.  Either ordinary or gross negligence.
  26. A principle that may reduce or entirely eliminate auditor liability to a client is: 



    B.  Client contributory negligence.
  27. Under the Securities Act of 1933 the burden of proof that the plaintiff sustained a loss must be proven by the: 



    C.  Plaintiff.
  28. A case by a client against its CPA firm alleging negligence would be brought under: 



    A.  Common law.
  29. Assume that a CPA firm was negligent but not grossly negligent in the performance of
    an engagement. Which of the following plaintiffs probably would not recover losses proximately caused by the auditors' negligence? 
    A. A loss sustained by a client in a suit brought under common law.
    B. A loss sustained by a lender not in privity of contract in a suit brought in a state court which adheres to the Ultramares v. Touche
    precedent.
    C. A loss sustained by initial purchasers of stock in a suit brought under the Securities
    Act of 1933.
    D. A loss sustained by a bank named as a third-party beneficiary in the engagement letter in a suit brought under common law.
    B. A loss sustained by a lender not in privity of contract in a suit brought in a state court which adheres to the Ultramares v. Touche precedent. (Hard)
  30. Which of the following court cases highlighted the need for obtaining engagement
    letters for professional services? 



    A.  1136 Tenants Corporation v. Rothenberg.
  31. In which type of court case is proving "due diligence" essential to the auditors' defense? 



    • D.  Court cases brought under the Securities
    • Act of 1933.
  32. Which common law approach leads to increased CPA liability to "foreseeable" third parties for ordinary negligence? 



    C.  Rosenblum v. Adler.
  33. Which of the following is the best defense that a CPA can assert against common law
    litigation by a stockholder claiming fraud based on an unqualified opinion on
    materially misstated financial statements? 



    B.  Lack of gross negligence.
  34. Which of the following must be proven by the plaintiff in a case against a CPA under the Section 11 liability provisions of the Securities Act of 1933? 




    the party suing the CPA.
    • D.  Material misstatements were contained in
    • the financial statements.
  35. A CPA issued a standard unqualified audit report on the financial statements of a
    client that the CPA knew was in the process of obtaining a loan. In a suit by the bank issuing the loan the CPA's best defense would be that the: 



    • D.  Audit complied with generally accepted
    • auditing standards.
  36. The Private Securities Litigation Reform Act of 1995 imposes proportionate liability on the CPA who: 



    • B.  Unknowingly violates the 1934 Securities
    • Exchange Act.
  37. Which of the following is not correct relating to the Private Securities Litigation Reform Act of 1995? 



    B.  It makes recovery against CPAs more difficult under common law litigation.
  38. A limited liability partnership form of organization: 



    • C.  Eliminates personal liability for some,
    • but not all, partners.
  39. Which of the following is accurate with respect to litigation involving CPAs? 
    A. A CPA will not be found liable for an audit unless the CPA has audited all affiliates
    of that company.
    B. A CPA may not successfully assert as a defense that the CPA had no motive to be part of a fraud.
    C. A CPA may be exposed to criminal as well as civil liability.
    D. A CPA is primarily responsible, while the client is secondarily responsible for the
    notes in an annual report filed with the SEC.
    • C. A CPA may be exposed to criminal as well
    • as civil liability.
  40. Starr Corp. approved a plan of merger with Silo Corp. One of the determining factors
    in approving the merger was the strong financial statements of Silo which were
    audited by Cox & Co., CPAs. Starr had engaged Cox to audit Silo's financial
    statements. While performing the audit, Cox failed to discover certain instances of fraud which have subsequently caused Starr to suffer substantial losses. In order for Cox to be liable under common law, Starr at a minimum must prove that Cox: 



    D.  Failed to exercise due care.
  41. Dexter and Co., CPAs, issued an unqualified opinion on the 20X3 financial statements
    of Bart Corp. Late in 20X4, Bart determined that its treasurer had embezzled over $1,000,000. Dexter was unaware of the embezzlement. Bart has decided to sue Dexter to recover the $1,000,000. Bart's suit is based upon Dexter's failure to discover the missing money while performing the audit. Which of the following is Dexter's best defense? 




    facilitated the embezzlement.
    • A.  That the audit was performed in accordance
    • with GAAS.
  42. Under common law, when performing an audit, a CPA: 



    • A.  Must exercise the level of care, skill,
    • and judgment expected of a reasonably prudent CPA under the circumstances.
  43. A CPA's duty of due care to a client most likely will be breached when a CPA: 



    • B.  Fails to follow generally accepted
    • auditing standards.
  44. Under common law, which of the following statements most accurately reflects the
    liability of a CPA who fraudulently gives an opinion on an audit of a client's
    financial statements? 




    and did not rely on the opinion.
    • B.  The CPA probably is liable to any person
    • who suffered a loss as a result of the fraud.
  45. In a common law action against an accountant, lack of privity is a viable defense if the plaintiff: 



    • A.  Is the client's creditor who sues the
    • accountant for negligence.
  46. If a CPA recklessly departs from the standards of due care when conducting an audit, the CPA will be liable to third parties who are unknown to the CPA based on: 



    A.  Gross negligence.
  47. Hark, CPA, negligently failed to follow generally accepted auditing standards in
    auditing Long Corporation's financial statements. Long's president told Hark
    that the audited financial statements would be submitted to several, at this point undetermined, banks to obtain financing. Relying on the statements, Third Bank gave Long a loan. Long defaulted on the loan. In jurisdiction applying the Ultramares decision, if Third sues Hark, Hark will: 



    • B.  Win because there was no privity of
    • contract between Hark and Third.

    The doctrine of privity in the common law of contract provides that a contract cannot confer rights or impose obligations arising under it on any person or agent except the parties to it. The premise is that only parties to contracts should be able to sue to enforce their rights or claim damages as such.
  48. Under the Ultramares rule, to which of the following parties will an accountant be
    liable for ordinary negligence?
       Parties in privity         Foreseen Parties




        
    A. Option A
    B. Option B
    C. Option C
    D. Option D
    A.  Option B
  49. Quincy bought Teal Corp. common stock in an offering registered under the Securities
    Act of 1933. Worth & Co., CPAs, gave an unqualified opinion on Teal's financial statements that were included in the registration statement filed with the SEC. Quincy sued Worth under the provisions of the 1933 Act that deal with omission of facts required to be in the registration statement. Quincy must prove that: 



    • A.  There was a material misstatement in the
    • financial statements.
  50. Bran, CPA, audited Frank Corporation. The shareholders sued both Frank and Bran for
    securities fraud under the Federal Securities Exchange Act of 1934. The court determined that there was securities fraud and that Frank was 80% at fault and Bran was 20% at fault due to her negligence in the audit. Both Frank and Bran are solvent and the damages were determined to be $1 million. What is the
    maximum liability of Bran? 



    B.  $200,000
  51. If a CPA recklessly departs from the standards of due care when conducting an
    audit, the CPA will be liable to third parties who are unknown to the CPA based on 



    C.  Gross negligence.
  52. The Public Company Accounting Oversight Board may conduct investigations and
    disciplinary proceedings of:
           Registered Public   Registered Public
           Accting Firms        Accting Firm Emplees
    A        yes                            yes
    B.       yes                            no
    C.       no                              yes
    D.       no                              no



    B.  Option A
  53. Magnetic tape drives have the advantage of direct access to stored data. 
    TRUE/FALSE
    FALSE
  54. The operating system is an example of system software. 
    TRUE/FALSE
    True
  55. For good internal control, programmers should not be given access to complete program documentation for the programs they work on. 
    TRUE/FALSE
    FALSE
  56. Data encryption is an example of data transmission control. 
    TRUE/FALSE
    TRUE
  57. Internal file labels are designed to prevent errors by programmers. 
    TRUE/FALSE
    FALSE
  58. For auxiliary storage when the computer is operating, personal computers use hard
    disk drives. 
    TRUE/FALSE
    TRUE
  59. Distributive data processing eliminates the need for data security. 
    TRUE/FALSE
    false
  60. Most advanced computer systems do not have audit trails. 
    TRUE/FALSE
    False
  61. Auditors usually begin their consideration of IT systems with tests of application
    controls. 
    TRUE/FALSE
    False
  62. Generalized audit software may be used for substantive tests or for tests of controls. 
    TRUE/FALSE
    true
  63. Which of the following procedures would an entity most likely include in its disaster
    recovery plan? 



    B.  Store duplicate copies of files in a location away from the computer center.
  64. A service auditor's report on a service center should include a(n) 



    • C.  Detailed description of the service
    • center's internal control.
  65. The report of a service auditor may provide assurance on whether:
         Controls are       Operating effectiveness
        implemented                  of controls




    A. Option A
    B. Option B
    C. Option C
    D. Option D
    D.  Option A
  66. Which of the following is a password security problem? 



    • B.  Users are assigned passwords when accounts
    • are created, but do not change them.
  67. Which of the following is a software component of a computer system? 



    D.  The operating system.
  68. Which of the following is least likely to be a general control over computer activities? 



    B.  A control total.
  69. Which of the following computer related employees should not be allowed
    access to program listings of application programs? 



    B.  The operator.
  70. The advent of personal computers has resulted in a(n): 



    • A.  Decentralization of data processing
    • activities.
  71. Which of the following is most likely to include user group development and execution of certain computer applications? 



    C.  End user computing.
  72. Which of the following is not a data transmission control? 



    D.  File labels.
  73. Which of the following is an example of general computer control? 



    B.  Operations manual.
  74. Which of the following would the auditors consider to be a weakness in an IT system? 



    • C.  Programmers are allowed access to the file
    • library.
  75. Which of the following is least likely to be tested with generalized audit software? 



    C.  A computer operations manual.
  76. Which of the following would be least likely to be considered a desirable attribute of a database management system? 



    D.  Data redundancy.
  77. A problem for a CPA associated with advanced IT systems is that: 



    • D.  The audit trail is sometimes generated
    • only in machine readable form.
  78. Which of the following testing techniques is more commonly used by internal auditors
    than by independent auditors? 



    D.  Integrated test facilities.
  79. General controls over IT systems are typically tested using: 



    A.  Observation, inspection, and inquiry.
  80. When conducting field work for a physical inventory, an auditor cannot perform which of the following steps using a generalized audit software package? 



    B.  Observing inventory.
  81. Which of the following personnel is responsible for determining the computer
    processing needs of the various users? 



    B.  The systems programmer.
  82. Which of the following testing techniques minimizes the possibility that the auditors
    will contaminate a client's financial records? 



    A.  Controlled programs.
  83. Which of the following is not a distinctive characteristic of advanced IT systems? 



    D.  Batch processing of transactions
  84. The best method of achieving internal control over advanced IT systems is through
    the use of: 



    B.  Controls written into the computer system.
  85. Which of the following personnel is responsible for the proper functioning of the
    security features built into the operating system? 



    B.  The systems programmer.
  86. Which of the following is not a data transmission control? 



    B.  Distributed data processing.
  87. Which of the following is not a programmed control? 



    A.  Private lines.
  88. A system in which the end user is responsible for the development and execution of the computer application that he or she uses is referred to as: 



    C.  End-user computing.
  89. In a client/server environment, the "client" is most likely to be the: 



    C.  Computers of various users.
  90. When designing the physical layout of a data processing center, which of the following would be least likely to be a necessary control that is considered? 



    • B.  Adequate physical layout space for the
    • operating system.
  91. A data warehouse is an example of: 



    A.  On-line analytical processing.
  92. An example of an access control is a: 



    C.  Password.
  93. End-user computing is most likely to occur on which of the following types of computers? 



    B.  Personal computers.
  94. Auditing through the computer is most likely to be used when: 
    A. Input transactions are batched and system logic is straightforward.
    B. Processing primarily consists of sorting the input data and updating the master file
    sequentially.
    C. Processing is primarily on line and updating is real-time.
    D. Outputs are in hard copy form.
    • C. Processing is primarily on line and
    • updating is real-time.
  95. Which of the following computer system risks would be increased by the installation of a database system? 



    C.  Improper data access.
  96. Parallel simulation programs used by the auditors for testing programs: 



    D.  Can use live data or test data.
  97. Auditing by testing the input and output of a computer system instead of the computer program itself will: 




    procedures.
    • C.  Not detect program errors which do not
    • show up in the output sampled.
  98. If a control total were to be computed on each of the following data items, which would best be identified as a hash total for a payroll computer application? 



    C.  Department numbers.
  99. Smith Corporation has numerous customers. A customer file is kept on disk storage.
    Each account in the customer file contains name, address, credit limit, and account balance. The auditor wishes to test this file to determine whether credit limits are being exceeded. The best procedure for the auditor to follow would be to: 
    A. Develop test data that would cause some account balance to exceed the credit limit and
    determine if the system properly detects such situations.
    B. Develop a program to compare credit limits with account balances and print out the details of any account with a balance exceeding its credit limit.
    C. Require a printout of all account balances so they can be manually checked against the credit limits.
    D. Request a printout of a sample of account balances so they can be individually checked
    against the credit limits.
    • B. Develop a program to compare credit limits
    • with account balances and print out the details of any account with a balance
    • exceeding its credit limit.
  100. In their consideration of a client's IT controls, the auditors will encounter general controls and application controls. Which of the following is an application control? 



    D.  Hash total.
  101. When erroneous data are detected by computer program controls, such data may be excluded from processing and printed on an exception report. The exception
    report should most probably be reviewed and followed up on by the: 



    A.  Data control group.
  102. The purpose of using generalized computer programs is to test and analyze a client's computer: 



    D.  Records.
  103. An auditor may decide not to perform tests of controls related to the control activities within the computer portion of the client's internal
    control. Which of the following would not be a valid reason for choosing to omit such test? 



    D.  The controls appear adequate.
  104. A control feature in a computer system requires the central processing unit (CPU)
    to send signals to the printer to activate the print mechanism for each character. The print mechanism, just prior to printing, sends a signal back to the CPU verifying that the proper print position has been activated. This type of data transmission is referred to as: 



    C.  Echo control.
  105. Which of the following constitutes a weakness in the internal control of a computer system? 



    • B.  Machine operators are supervised by the
    • programmer.
  106. The completeness of computer-generated sales figures can be tested by comparing the
    number of items listed on the daily sales report with the number of items billed on the actual invoices. This process uses: 



    A.  Control totals.
  107. Internal control is ineffective when computer department personnel: 



    C.  Originate changes in master files.
  108. Which of the following is likely to be of least importance to an auditor in considering the internal control in a company with computer
    processing? 



    A.  The cost/benefit of data processing operations.
  109. In the weekly computer run to prepare payroll checks, a check was printed for an
    employee who had been terminated the previous week. Which of the following
    controls, if properly utilized, would have been most effective in preventing the error or ensuing its prompt detection? 
    A. A control total for hours worked, prepared from time cards collected by the timekeeping department.
    B. Requiring the treasurer's office to account for the numbers of the prenumbered checks
    issued to the computer department for the processing of the payroll.
    C. Use of a check digit for employee numbers.
    D. Use of a header label for the payroll input sheet.
    • A. A control total for hours worked, prepared
    • from time cards collected by the timekeeping department.
  110. A company's labor distribution report requires extensive corrections each month because of
    labor hours charged to inactive jobs. Which of the following data processing input controls appears to be missing? 



    A.  Validity test.
  111. Passwords for microcomputer software programs are designed to prevent: 



    C.  Unauthorized use of the software.
  112. The capability for computers to communicate with physically remote terminals is an
    important feature in the design of modern business information systems. Which
    of the following risks associated with the use of telecommunications systems is minimized through the use of a password control system? 



    • C.  Unauthorized access to system program and
    • data files.
  113. Consider the following computer applications:
    (1) At a catalog sales firm, as phone orders are entered into their computer, both inventory and credit are immediately checked.
    (2) A manufacturer's computer sends the coming week's production schedule and
    parts orders to a supplier's computer.
    Which statement below is true for these applications? 
    A. Both applications are examples of EDI.
    B. Both applications are examples of on-line real-time processing.
    C. The first application is an example of EDI and the second is an example of on-line
    real-time.
    D. The first application is an example of on-line real-time and the second is an example of EDI.
    • D. The first application is an example of
    • on-line real-time and the second is an example of EDI.
  114. What type(s) of liability do CPA's have in the United States?



    A) Both common law and statutory law
  115. Ordinarily a claim of negligence against a CPA states that the CPAs performed
    their duties:
    A)Without due professional care.
    B)With reckless disregard of professional
    responsibilities.
    C)With wanton disregard to GAAS.
    D)With reckless disregard to GAAP.
    Without due professional care.
  116. Under which common law approach is an unidentified third party least  likely to be able to recover damages from a CPA who is guilty of ordinary  negligence?



    B) Ultramares Approach
  117. Under which common law approach are auditors most likely to be held liable for
    ordinary negligence to a "reasonably foreseeable" third party?



    C) Rosenblum Approach
  118. A CPA is considered 5% responsible for an investor's loss. Under which concept is it most likely that the CPA will be held liable for 100% of the dames if the other defendants are bankrupt?



    C. Joint and several liability
  119. Establishing "due diligence" is most directly related to court cases tried under:



    C. The 1933 Securities Act
  120. Under common law rules, a claimant suing a CPA firm based on an audit of  financial statements must prove each of the following except:
    A) A loss was sustained.
    B) Reliance upon the audited financial statements was a proximate  cause of the loss.
    C) The loss sustained was material to the claimant.
    D) The auditors were guilty of either ordinary or gross  negligence, depending upon the claimant's recovery rights.
    The loss sustained was material to the claimant.
  121. The concept of privity may be important in defending auditors against potential
    claimants. Privity in general only allows:



    B) Clients to sue their auditors.
  122. Which of the following is not correct concerning the Securities Act of  1933 and Securities Exchange Act of 1934 with regard to auditor liability?



    C) The 1933 Act relates to common law liability, while the 1934  Act relates to statutory law liability.
  123. Which of the following is not an advantage of a computerized accounting system?



    A) Computers leave a thorough audit trail which can be easily followed.
  124. One of the greatest difficulties in auditing a computerized accounting system is:



    B) Data can be erased from the computer with no visible evidence.
  125. How have electronic data interchange (EDI) systems affected audits?



    D) Auditors often need to plan ahead to capture information about  selected transactions over the EDI.
  126. Since the computer can do many jobs simultaneously, segregation is not as
    defined as it is in a manual system. How can a computer system be modified to compensate for the lack of segregation of duties?



    C) Strong controls should be built into both the computer software and hardware to limit access and manipulation.
  127. One key control in the organization of the information systems department is
    the:



    • C) Separation of the systems development group and the operations
    • (data processing) group.
  128. Which of the following represent examples of general, application and user control activities, respectively, in the computer environment?
    A) Control over access to programs, computer exception reports,  and manual checks of computer output.
    B) Manual checks of computer output, control over access to  programs, and computer exception reports.
    C) Computer exception reports, control over access to programs,  and manual checks of computer output.
    D) Manual checks of computer output, computer exception reports,  and control over access to programs.
    • Control over access to programs, computer exception reports, and manual checks
    • of computer output.
  129. When would an auditor typically not perform additional tests of a computer systems controls?

    A)When the assessed level of control risk is at a minimum.
    B)When computer controls appear to be strong and risk is at a minimum.
    C)When controls appear to be weak.
    D)When inherent risk is at a maximum.
    When controls appear to be weak.
  130. When would "auditing around the computer" be appropriate?
    A)When controls over the computer system are strong.
    B)When controls over the computer system are non-existent.
    C)When controls over the computer system are adequate.
    D)It is never appropriate to audit around the computer.
    When controls over the computer system are non-existent.
  131. Which of the following would not be an appropriate procedure for testing
    the general control activities of an information system?
    A)Inquiries of client personnel.
    B)Inspecting computer logs.
    C)Testing for the serial sequence of source documents.
    D)Examination of the organizational chart to determine the segregation of duties.
    Testing for the serial sequence of source documents.
  132. If an auditor is using test data in a client's computer system to test the integrity of the systems output, which of the following type of controls is the auditor testing:
    A)General controls.
    B)User controls.
    C)Quantitative test controls.
    D)Application controls.
    Application controls.
  133. Which of the following is not a function of generalized audit software?



    • D)
    • To keep an independent log of access to the computer
    • application software
  134. Which of the following is not a computer-assisted audit technique?



    C) Tagging and lagging
Author
SusanneS28
ID
274902
Card Set
131 final.txt
Description
131 final.txt
Updated