When Testing a Computerised Accounting System, Which of the Following

question 26

Multiple Choice

When testing a computerised accounting system, which of the following is not true of the test data approach?

• A)The test data must consist of all possible valid and invalid conditions.
• B)Test data are processed by the client's computer programs under the auditor's control.
• C)Only one transaction of each type need be tested.
• D)The test data need consist of only those valid and invalid conditions in which the auditor is interested.

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Definitions:

Extraversion

A personality trait characterized by sociability, talkativeness, assertiveness, and high levels of emotional expressiveness.

Relationship Failure

Relationship Failure describes unsuccessful romantic relationships that end due to various reasons such as incompatibility, conflict, or loss of interest.

Four Horsemen

A term coined by psychologist John Gottman to describe the four communication behaviors (criticism, contempt, defensiveness, and stonewalling) that predict the end of a relationship.

Contempt

A feeling of disdain or dismissive scorn for someone or something considered inferior or worthless.