When Using the Test Data Approach

question 3

Multiple Choice

When using the test data approach,

• A) test data should include data that the client's system should accept or reject.
• B) application programs tested by the auditor's test data must be different from those used by the client throughout the year.
• C) select data may remain in the client system after testing.
• D) None of the above statements is correct.

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Definitions:

Assessment Activities

Activities or tasks designed to evaluate the knowledge, skills, attitudes, or abilities of individuals or groups.

First Session

The initial meeting or encounter in a series, often used to set expectations, build rapport, or lay out the groundwork.

Decision Making

The process of identifying and choosing alternatives based on the values, preferences, and beliefs of the decision-maker.

Consumers

Individuals or groups who purchase goods and services for personal use.