ACCA每日考场第十七期考题与解析

题目：The two principal CAATs are test data and audit software.
In respect of which of the following audit activities would the use of test data be most relevant?
A. Verifying aged receivables balances.
B. Testing programmed controls over sales invoicing.
C. Performing analytical procedures on the financial statements.
D. Selecting and extracting a sample for a confirmation of trade receivables.
  正确答案：B
答案解析：
The correct answer is: Testing programmed controls over sales invoicing.
In general, test data is used for transaction testing not balance testing. It is particularly appropriate for testing of programmed application controls. In order to test the correct operation of a control or calculation the auditor creates his own input which is processed through the client's system. The output is compared with the expected result. The test data is normally processed with the client's own data under normal 'live' running conditions.
Audit software can be used for balance and transaction testing but it is particularly appropriate during substantive testing, including analytical procedures. Other options are substantive procedures and appropriate interrogation software might be employed by the auditor to assist with these tests.