Accounting Multiple Choice Question – 5 May 2026

Which ONE of the following is NOT an advantage of automated working papers?

Select ONE answer:

1. They may result in substantial time savings
2. The risk of errors is reduced
3. The auditor does not need to apply judgment in assessing the results
4. They will be easier to review

Show your workings to arrive at your answer, and explain and justify your reasons:

……………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………

This multiple-choice question is suitable for Accounting KS5 classes.

The answer is 3

1. Not correct
2. Not correct
3. Correct – computerised audit processes cannot replace the exercise of judgement by the auditor.
4. Not correct

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