Question: 1. Audit Data Analytics Jo is the auditor in charge of the audit of Leaftech, a manufacturer of gardening tools and related implements. Jo is

1. Audit Data Analytics

Jo is the auditor in charge of the audit of Leaftech, a manufacturer of gardening tools and related implements. Jo is about to commence audit procedures relating to the testing of general ledger journal entries and other adjustments. She has decided to use an audit data analytic (ADA) tool to carry out testing and has been given access to an electronic file containing all Leaftech's general ledger transaction data for the financial year end 30 September 2019. This file was provided by Leaftech's IT department, who made it available in a shared DropBox folder.

REQUIRED:

(a) Briefly explain the issues that Jo should consider before choosing to rely on the file provided by Leaftech's IT department.

(b) explain and critically evaluate one (1) ADA tool that could be used by Jo to test general ledger

journal entries and other adjustments.

(c) Using the ADA that you identified in (b), discuss five (5) types of test you might perform to test

the journal entries file.

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