The Audit Team Made a Copy of the Client's Sales

question 88

Multiple Choice

The audit team made a copy of the client's sales and billing program early in the audit.Several times during the audit,the team used this copy of the program to process actual client data.The output of the secured program was compared to that of the client's system.This audit technique would be considered

• A) Generalized audit software.
• B) Parallel simulation.
• C) Test data.
• D) Tagging transactions.