When an Auditor Tests a Computerized Accounting System,which of the Following

question 31

Multiple Choice

When an auditor tests a computerized accounting system,which of the following is true of the test data approach?

• A) Test data are processed by the client's computer programs under the auditor's control.
• B) Test data must consist of all possible valid and invalid conditions.
• C) Testing a program at year end provides assurance that the client's processing was accurate for the full year.
• D) Several transactions of each type must be tested.

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Definitions:

Female Preference

In evolutionary biology, the behavioral tendency of females to choose certain males as mates, based on traits that indicate genetic fitness.

Showy Colors

Bright and conspicuous colors often found in animals and plants, typically used for attracting mates, warning predators, or other signaling purposes.

Inheritance

The genetic process by which traits and characteristics are passed from parents to their offspring.

Heterotrophic Anaerobes

Organisms that require organic compounds for food and are capable of living and growing in the absence of molecular oxygen.