Which of the Following Best Describes the Test Data Approach

question 27

Multiple Choice

Which of the following best describes the test data approach?

• A) Auditors process their own test data using the client's computer system and application program.
• B) Auditors process their own test data using their own computers that simulate the client's computer system.
• C) Auditors use auditor-controlled software to do the same operations that the client's software does, using the same data files.
• D) Auditors use client-controlled software to do the same operations that the client's software does, using auditor created data files.

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Definitions:

Percent

A part or portion of a whole expressed as a fraction of 100.

Increase

A rise or growth in quantity, size, intensity, or extent of a particular object or phenomenon.

Modernization Theory

is a sociological theory that looks at the processes through which societies move from traditional or less developed institutions to those characteristic of more developed societies.

Functionalism

A theoretical perspective in sociology that views society as a complex system whose parts work together to promote solidarity and stability, focusing on the social functions of different structures.