B) Systems analyst. A) Programmer. 28. Which of the following positions would evaluate the existing system and design new data processing?

B) Systems analyst. A) Programmer. 28. Which of the following positions would evaluate the existing system and design new data processing? A) Programmer. B) Systems analyst. C) Computer operator. D) Data conversion operator. B) Adverse opinion. A) Unqualified opinion. 29. Which of the following types of audit reports does not require an explanation to support the opinion? A) Unqualified opinion. B) Adverse opinion. C) Qualified opinion. D) Disclaimer of opinion. B) An auditor”s opinion, to be economically useful, is formed within reasonable time and based on evidence obtained at a reasonable cost. A) The more effective the client”s internal control, the more assurance it provides about the accounting data and financial statements. 30. Which of the following presumptions does not relate to the reliability of audit evidence? A) The more effective the client”s internal control, the more assurance it provides about the accounting data and financial statements. B) An audit