AICPA每日一练之AUD【2016-1-28】

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Which of the following client computer systems generally can be audited without examining or directly testing computer programs of the system?

A. A system that updates a few essential master files and produces no printed output other than final balances.

B. A system that affects a number of essential master files and produces a limited output.

C. A system that performs relatively uncomplicated processes and produces detailed output.

D. A system that performs relatively complicated processing and produces very little detailed output.

Answer:C

C is corrent because auditing around the system is possible if the system performs uncomplicated processes and produces detailed output.

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