The auditor uses auditor-controlled software to perform parallel operations to the clients software by using the same data files Pens, Logbbecke;/Imiting, s/M: C2000 Prentice lall. lieArens, Loebbecke; Auditing, 8/E ©2000 Prentice Hall, Inc. The auditor uses auditor-controlled software to perform parallel operations to the client’s software by using the same data files