581. Erroneous data has been detected by computer program controls. It has been excluded from processing and printed separately “Error Report”. Who should most probability by review and follow up on this report?
A. system, analyst
B. Data control group
C. Programmer
D. Computer operator

582. The completeness of “wages” figure can be tested by comparing the number of time cards to be processed with transaction on wages sheet. This type of control technique is called
A. check total
B. control total
C. occurrence correction
D. check digit

583. Which of the following statements is not true of the test data approach in a test of computerised accounting system?
A. Test data tests only those controls which the auditor wishes to rely
B. Test data should consist of data related to all controls prevalent in the organization
C. The result of test data indicates that all the application and general controls are
functioning properly
D. Test data processed by the client’s computer programme under the auditor’s control

584. Which of the following CAATs allow fictitious transactions planted by the auditor to be processed along with real ones on client’s system?
A. Integrated test facility
B. Test data approach
C.Generalised audit software
D. Parallel simulation

585. An auditor is least likely to use computer software to
A. access client data files
B. assess control risk
C. performing analytical producers
D. None of the above

586. The auditor should examine subsequent realization of revenue such as dividends, interest, commission, etc to
A. identify cases of unrecorded revenue
B. ensure proper disclosure in the balance sheet
C.recompute accrued income on the data of balance sheet
D. Any of these

587. For vouching of which item, the auditor is most likely to examine cost records?
A. Commission earned
B. Bad debts recorded
C. Credit sales
D. Sale of scrap

588. The “Guidance Note on Revenue” issued by the ICAI does not deal with
A. Sales revenue
B. Revenue rendering service
C. Revenue from sale of fixed assets
D. Income from interest, dividend

589. In case of unclaimed wages, the auditor should examine whether
A. the amount has been deposited in a separate bank account
B. deposited with the cashier
C. held in a safe deposit box
D. All of these

590. In order to vouch, which of the expenses, the auditor will examine Bill of Entry?
A. Custom
B. Excise duties
C. Sales tax
D. Income tax

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