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 entity's computer programs under the auditor's control.
D)The test data must consist of all possible valid and invalid conditions.

Question

Quizplus · Accepted Answer

The test data approach does not require the test data to consist of all possible valid and invalid conditions. Instead, it focuses on specific conditions of interest to the auditor, including both valid and invalid conditions to assess the system's handling of data.

When Testing a Computerized Accounting System, Which of the Following