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:

Sound Waves

Vibrations that travel through air or another medium and can be heard when they reach an ear or a detecting device.

Amplitude

The magnitude or intensity of a fluctuating signal, measured from the average or rest position to the peak.

Loudness

A subjective perception of the intensity of a sound, influenced by its amplitude and frequency, and how it is received and interpreted by the ear and brain.

Frequency

How often something happens within a certain period or within a specific sample.