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 not allowed to reduce direct tests of data.
mnli hypothesis: Auditors are not allowed to reduce direct tests of data. premise: 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.