Auditors can reduce the direct tests of the data if they test the effectiveness of general and application controls over computer-processed data, and these tests support the conclusion that the controls are effective.
Auditors are allowed to reduce direct tests of data if they do test the effectiveness of general and application controls.
Auditors are not allowed to reduce direct tests of data.
I don't know how much a computer costs.
The girl has poor natural eyesight.
a tree is frozen
A man is skateboarding.
Two boys are fighting
Logevall's evidence is introduced here.