ADA has a major impact on transaction level control testing by enabling the auditor to more easily
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Question

ADA has a major impact on transaction level control testing by enabling the auditor to more easily 
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BlackTom AI · Accepted Answer

When considering how ADA (Audit Data Analytics) impacts transaction level control testing, it's about leveraging data analytics to examine larger portions of data more efficiently. 
Option 1: 'test the entire population' — This aligns with ADA’s strength in enabling auditors to analyze complete data sets or virtually complete populations, reducing reliance on small samples and increasing confidence in conclusions drawn about controls.
Option 2: 'select an appropriate sample' — While sampling is common in many auditing contexts, ADA emphasizes expanding visibility over the whole population rather than limiting work to a smaller preselected sample. This answer underplays the overarching benefit of ADA, making it less accurate as a description of its major impact on control testing.
In summary, the core advantage of ADA is to move beyond narrow sampling toward comprehensive or near-complete population testing, improving the quality and efficiency of transaction level control testing.

ADA has a major impact on transaction level control testing by enabling the auditor to more easily Blank ______.

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