QuestionQ67Verified/AI Auditing Tools and TechniquesCopy linkReport a problemAsk AstroTutorSave questionWhen an auditor uses AI to test controls, what is the HIGHEST risk?AAI returning only medium risk observations from the testBAI testing failing to include all relevant transactions in its analysisCAI tests reviewed by auditor relying solely on AI outputDAI generating tests output in a confusing formatShow AnswerAnswerExplanationAuditors must exercise professional judgment and professional skepticism when evaluating audit evidence. Sole reliance on AI-generated test output bypasses independent auditor evaluation and can result in conclusions that are not adequately supported by appropriate evidence.Learn moreEmbedding Professional SkepticismShow comments0Show commentsCommunity DiscussionNo comments yet. Be the first to start the discussion!
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