[barelystayingsane]

Sorry in advance for the rant, but A3 is driving me up the wall!!! Never have I worked so many problems where every answer seems to be correct. And when I read Becker’s provided answers, it’s not like I can reason out why the others are wrong based on the explanations. I literally have to just memorize why they’re wrong, and that drives me crazy. For example, can someone please explain to me why the other options (specifically c. and d.) in this question are not correct (and please don’t just copy and paste Becker’s vague explanations. If I had understood their explanations, I wouldn’t be asking the question haha):

An auditor should obtain sufficient knowledge of an entity’s information system relevant to financial reporting to understand the:

a. Safeguards used to limit access to computer facilities.

b. Process used to prepare significant accounting estimates.

c. Procedures used to assure proper authorization of transactions.

d. Policies used to detect the concealment of fraud.

The answer is b.