試題詳解

16. The auditors plan to use data analytics to audit purchases. Which of the following is least likely to be performed efficiently using data analytics?
(A) Identification of unusually large purchases.
(B) Identification of purchases from vendors that are not authorized.
(C) Identification of purchases of non-standard items.
(D) Identification of purchases of goods from related parties that the auditors had not been informed of and were not aware of the relationship.