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

question 4

Multiple Choice

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

• A)Test data are processed by the entity's computer programs under the auditor's control.
• B)Test data must consist of all possible valid and invalid conditions.
• C)Testing a program at year end provides assurance that the entity's processing was accurate for the entire year.
• D)Several transactions of each type must be tested.

Understand the impact of color and design elements in creating visuals.

Know how to effectively integrate visuals into written or oral presentations to enhance understanding and retention.

Understand how to choose visuals that align with the message or story being communicated.

Identify the role of time and comparison in visual data displays.

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Definitions:

Claudication

Pain and cramping in the lower leg due to inadequate blood flow to the muscles, often associated with peripheral artery disease.

Infarction

The death of tissue due to a lack of blood supply, often resulting from a blockage in the vasculature serving the affected area.

Fibrillation

A rapid, irregular, and unsynchronized contraction of muscle fibers, particularly in the heart.

Ventricles

The two lower chambers of the heart, or the central cavities in the brain.