Which of the Following Best Describes the Test Data Approach

question 96

Multiple Choice

Which of the following best describes the test data approach?

• A) auditors process their own test data using the client's computer system and application program
• B) auditors process their own test data using their own computers that simulate the client's computer system
• C) auditors use auditor-controlled software to do the same operations that the client's software does, using the same data files
• D) auditors use client-controlled software to do the same operations that the client's software does, using auditor created data files

---

Definitions:

Elastic Artery

A type of artery that contains a high proportion of elastic tissue, allowing it to stretch in response to each pulse and help maintain blood pressure.

Muscular Artery

A type of medium-sized artery that has a thicker muscular layer, which allows for regulation of blood flow by contracting or dilating.

Arteriole

A small diameter blood vessel in the microcirculation that extends and branches out from an artery and leads to capillaries.

Ascending Aorta

Part of the aorta from which the coronary arteries arise.