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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