The clients computerized exception reporting system helps audit teams conduct a more efficient audit because it a.

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The client’s computerized exception reporting system helps audit teams conduct a more efficient audit because it
a. Condenses data significantly.
b. Highlights abnormal conditions.
c. Decreases the necessary level of tests of computer controls.
d. Is an efficient computer input control.

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Auditing and Assurance Services

ISBN: 978-0077862343

6th edition

Authors: Timothy Louwers, Robert Ramsay, David Sinason, Jerry Straws

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