Take the following as truth: account balances, transaction classes, and disclosure components of financial statements when such assertions are significantly dependent upon computerized information systems by addressing (1) the ineffectiveness of the design and/or operation of the controls, or (2) the reasons why it would be inefficient to test the controls.
Then the following statement: "Accountants have to know how to use computerized information systems." is true, false, or inconclusive?
Answer: Inconclusive