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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A roll of tobacco designed for smoking, primarily used by adults, associated with various health risks, including lung cancer, cardiovascular diseases, and respiratory disorders.