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A.Identifying missing check numbers
B.Correcting erroneous data elements,making them suitable for audit test work.
C.Matching identical product information in separate data files.
D.Aging accounts receivable.
Option B is correct@: IMRAN ALI MOHAMMED ,you are right
The task that generalized audit software cannot perform.
GAS can help an auditor identify erroneous data ,but correcting them before performing test work is inappropriate
Answer (A) is incorrect, Identifying gaps is a function of major GAS packages.
Answer (C) is incorrect,Merging files functions of GAS packages.
Answer(D)is incorrect.Aging is function of GAS packages
I think answer D
Generalized Audit Software can accomplish the following audit tasks:
1. Examine records for quality, completeness, consistency, and correctness (review bank demand deposit files for unusually large deposits and withdrawals)
2. Verify calculations and make computations (re-compute interest, Bank COT, etc. and verify payroll Net pay, Deductions, etc.)
3. Compare data on separate files (compare current and prior-period inventory files for obsolete and slow-moving items)
4. Select and print audit samples (accounts receivable confirmations, customer refunds over a certain amount).
5. Summarize and re-sequence data (re-sequence inventory items by location to facilitate physical observations).
6. Compare data obtained through other audit procedures with company records (compare creditor statements with accounts payable files).
I think it is 'B' ........................
