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1.To help improve audit efficiency, Viola & Co is considering introducing the use of computer assisted audit techniques (CAATs) for some audits. You have been asked to consider how CAATs could be used during the audit of Poppy Co.
Which of the following is an example of using test data for trade payables testing?
A Selecting a sample of supplier balances for testing using monetary unit sampling
B Recalculating the ageing of trade payables to identify balances which may be in dispute
C Calculation of trade payables days to use in analytical procedures
D Inputting dummy purchase invoices into the client system to see if processed correctly
