AICPA Exam CPA-Auditing Topic 1 Question 90 Discussion

Actual exam question for AICPA's CPA-Auditing exam

Question #: 90
Topic #: 1

The two requirements crucial to achieving audit efficiency and effectiveness with a microcomputer are selecting:

AThe appropriate audit tasks for microcomputer applications and the appropriate software to perform the selected audit tasks.

BThe appropriate software to perform the selected audit tasks and client data that can be accessed by the auditor's microcomputer.

CClient data that can be accessed by the auditor's microcomputer and audit procedures that are generally applicable to several clients in a specific industry.

DAudit procedures that are generally applicable to several clients in a specific industry and the appropriate audit tasks for microcomputer applications.

Show Suggested Answer

Suggested Answer: A

Choice 'a' is correct. In microcomputer audit applications, efficient and effective system usage requires:

(1) identification of the appropriate audit tasks and

(2) appropriate software to perform the selected audit tasks.

Choice 'b' is incorrect. Although microcomputer access to client data is desirable, it is not required.

Choice 'c' is incorrect. Although microcomputer access to client data is desirable, it is not required. Also, microcomputer audit applications need not be applicable to several clients to be efficient and effective.

Choice 'd' is incorrect. Microcomputer audit applications need not be applicable to several clients to be efficient and effective.

by Casie at Jun 22, 2024, 06:48 AM

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Virgina

4 months ago

Hmm, I'm torn between A and B. Guess I'll have to flip a coin on this one. Or maybe just ask the microcomputer for the answer.

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Gwenn

3 months ago

I agree, that seems like the best option for achieving audit efficiency and effectiveness with a microcomputer.

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Arlette

3 months ago

I think it's A) The appropriate audit tasks for microcomputer applications and the appropriate software to perform the selected audit tasks.

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Twanna

4 months ago

Jerlene: So, we need to make sure we have both the tasks and the software in place for audit efficiency.

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Bettye

4 months ago

I agree with both of you. It's a combination of A and B for sure.

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Jerlene

4 months ago

Yeah, that makes sense. But we also need the right software to perform those tasks.

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Ilene

4 months ago

I think the key is selecting the appropriate audit tasks for microcomputer applications.

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Jeannetta

4 months ago

I think the answer is D, because having industry-specific audit procedures is essential for efficiency.

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Ruthann

4 months ago

This question is a no-brainer! The answer is clearly A. How else are you going to audit efficiently with a microcomputer?

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Lenny

4 months ago

Yeah, selecting the appropriate audit tasks and software is key for audit efficiency.

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Loreta

4 months ago

I agree, the answer is definitely A.

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Britt

5 months ago

I believe the answer is B, as having access to client data is crucial for audit effectiveness.

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Major

5 months ago

I agree with Dick, because selecting the appropriate audit tasks and software is key for efficiency.

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Alaine

5 months ago

I think D is the correct answer. The auditor needs to select audit procedures that can be applied across multiple clients and the appropriate audit tasks for microcomputer applications.

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Veronique

4 months ago

Yes, selecting audit procedures that are generally applicable to several clients in a specific industry and the appropriate audit tasks for microcomputer applications makes sense.

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Tawny

5 months ago

I agree, D seems like the best option for achieving audit efficiency and effectiveness with a microcomputer.

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Johnetta

5 months ago

B seems like the best option to me. The auditor needs to have access to the client data and the right software to perform the audit tasks.

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Dick

5 months ago

I think the answer is A.

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Antione

5 months ago

I'm pretty sure the answer is A. Selecting the appropriate audit tasks and software is crucial for efficient and effective auditing with a microcomputer.

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Jean

4 months ago

Agreed, selecting the appropriate tasks and software is crucial for effectiveness as well.

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Ettie

4 months ago

Yes, that makes sense. It's key to achieving audit efficiency with a microcomputer.

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Silva

4 months ago

I think the answer is A. It's important to choose the right audit tasks and software.

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