When an Auditor Tests a Computerized Accounting System, Which of the Following

question 635

Multiple Choice

When an auditor tests a computerized accounting system, which of the following is true of the test data approach?

• A) Several transactions of each type must be tested.
• B) Test data are processed by the client's computer programs under the auditor's control.
• C) Test data must consist of all possible valid and invalid conditions.
• D) The program tested is different from the program used throughout the year by the client.

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Definitions:

Palpable

Something that can be felt through touch, often used in a medical context to describe detectable masses or swellings.

Palpating Uterus

The medical act of examining the uterus by touch to assess its size, shape, and any potential abnormalities.

Pregnant

The state of carrying a developing fetus within the female body.

Fundus

The bottom or base of an organ, commonly referring to the upper part of the stomach or the interior surface of the eye opposite the lens.