When Testing a Computerized Accounting System,which of the Following Is

question 25

Multiple Choice

When testing a computerized accounting system,which of the following is false regarding the test data approach?

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

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Definitions:

Competitive

A situation or environment where entities vie against each other to achieve a goal or secure an advantage.

Win-lose strategy

A competitive approach in negotiations where one party's gain is perceived as the other's loss.

Accommodation

The act of adjusting or adapting one's actions, decisions, or opinions to accommodate or meet the needs of others.

Intangibles

Non-material factors that can influence negotiations, such as reputation, relationships, or principles.