Question: In a financial statement audit, auditors will audit a sample of client transactions. How can technology be used to identify which transactions auditors should include

In a financial statement audit, auditors will audit a sample of client transactions. How can technology be used to identify which transactions auditors should include in their sample? What characteristics or attributes of a business transaction (and related journal entry) do you think would make the transaction a high-risk versus a low-risk transaction from an auditor's perspective

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