CPAs may audit around or through computers in the audit of the financial statements of clients who use IT to process accounting data. b. Under what conditions do CPAs decide to audit through the computer instead of around the computer?

What is a primary control for determining the accuracy of a business’s record keeping?

Other than technical knowledge of accounting standards, etc., what other skills are critical for auditors and accountants who plan to engage in forensic accounting and fraud examination?

Service organization control (SOC) reports may be requested by auditors when a service organization processes transactions related to a client's (user organization) internal control over financial reporting. Required: For each of the following statements related to Service Organization Control (SOC) reports, indicate whether it is appropriately related to a Type 1 report (T1), Type 2 report (T2), both a Type 1 and Type 2 report (B), or neither a Type 1 or Type 2 report (N). a. Disclaims an opinion on the fairness of the entity's financial statements. b. Provides a description of the service organization's internal control over financial reporting. c. Summarizes tests of operating effectiveness of controls at the service organization. d. Expresses an opinion on the suitability of design of internal controls over financial reporting. B e. Use of the service auditor's report is restricted to specified parties. f. Would be requested when client is an issuer. g. Disclaims an opinion on the…