【每日一练】ACCA F8（Dec 2014）

Please use the space provided on the inside of the Candidate Answer Booklet to indicate your chosen answer to each multiple choice question.

Which of the following is NOT an audit software technique?
A Using computer programs to extract a sample for a receivables circularisation
B Running a computer program to test the addition of the cash book
C Using a computer to perform an analytical review comparison of administration expenses against the prior year
D Entering a sample of dummy sales orders through the computer system which takes customers over their credit limit to ensure the system rejects the orders

Answer：

D

Entering dummy data into the company’s own computer system is a test data technique as it involves the use of the company’s system rather than the auditor’s own computer programs.

更多精彩：

ACCA会员权利 & 义务知多少

2019年6月ACCA考试结束，成绩要如何查询呢？