When conducting a systems conversion audit, why does the auditor need to test the data details between

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When conducting a systems conversion audit, why does the auditor need to test the data details between the old and the new master files in both directions, that is, from old to new and from new to old?

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Auditing The Art and Science of Assurance Engagements

ISBN: 978-0133405507

13th Canadian edition

Authors: Alvin A. Arens, Randal J. Elder, Mark S. Beasley, Joanne C. Jones

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Question Posted: Dec 22, 2016 09:53 AM

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When conducting a systems conversion audit, why does the auditor need to test the data details between

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Testing from the old to the new relates to the completeness objectiv...View the full answer

Auditing The Art and Science of Assurance Engagements

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