Solution manual aswers auditing theory by cabrera chapter 22 ans

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... operated by small staff located within the user department and without physical security Programs – supplied by computer manufacturers or software houses Processing mode – interactive data entry by. .. use with a simple, limited set of programming instructions by an auditor who has one or two weeks intensive training 22-4 Solutions Manual - Assurance Principles, Professional Ethics… 11 Phases... processing of data by the client, the CPA can satisfy himself that the computer program tapes presented to him are actually being used by the client to process its accounting data by requesting the
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