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13.3 (a) The external auditor should design audit procedures to have a reasonable expectation of detecting fraud. Everything else is the responsibility of the directors.
Which two of the following are advantages of computerised accounting systems over manual systems?
A The risk of errors is eradicated
B Processing is faster
C Corrections can be made quicker
D Information is less accessible
(b) A is a program that deals with a particular part of the accounting system. Which word fills in the blank above?
A Spreadsheet
B Database
C Module
(c) Is the following statement about databases true or false?
A database does not need updating once it has been set up.
答案：13.3 (a) B, C (b) C (c) False A database should be evolve both in the short term and also the long term.
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