Answer:
Audit documentation may not contain readily observable details of calculations.
Explanation:
This is because unlike paper based working documentation which tend to details each of the cost or expenses and profits made, utilizing personal computers in auditing may influence the techniques used to review the work of staff assistants because oftentimes using audit documentation may not comprise readily noticeable elements of calculations.
Hence, in this case, the correct answer is: Audit documentation may not contain readily observable details of calculations.
Personal computers in auditing can have an effect on the methods used because audit documentation may not contain readily observable details of calculations.
Auditing simply means an on-site verification activity like the inspection of a process or quality system, in order to ensure compliance to requirements.
The purpose of an audit is simply to form a view on whether the information that are presented in the financial report reflects the financial position of the organisation at a particular date.
Audit documentation simply means the principal record of auditing procedures applied, the evidence obtained, and conclusions that are reached by the auditor in the engagement.
In this case, the use of personal computers in auditing may affect the methods that are used to review the work of staff assistants.
In conclusion, the type, and content of audit documentation are matters of the professional judgement of the auditor.
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