All of the Following Are Disadvantages of the Test Data

question 32

Multiple Choice

All of the following are disadvantages of the test data technique except

• A)the test data technique requires extensive computer expertise on the part of the auditor
• B)the auditor cannot be sure that the application being tested is a copy of the current application used by computer services personnel
• C)the auditor cannot be sure that the application being tested is the same application used throughout the entire year
• D)preparation of the test data is time consuming

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Definitions:

Materials Handling Cost

The expenses associated with moving, storing, and controlling materials used in the manufacturing process.

Material Moves

The process or sequence of logistics that involves the moving, handling, and storing of raw materials in a manufacturing or production facility.

Specialty Windows

Custom or unique window products designed to meet specific aesthetic, functional, or architectural requirements.

Overhead Cost

All indirect costs associated with running a business that cannot be directly attributed to a specific product or service, such as rent, utilities, and administrative expenses.