Question: Comparing data on separate files can be accomplished by using computer-assisted audit techniques (CAATs) to determine whether comparable information is in agreement. Examples of such
Comparing data on separate files can be accomplished by using computer-assisted audit techniques (CAATs) to determine whether comparable information is in agreement. Examples of such comparisons would not include
| observation of inventory accounts. | |
| payroll details with personnel records. | |
| current and prior inventory to details of purchases and sales. | |
| paid vouchers to disbursements. |
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