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

Question

Quizplus · Accepted Answer

The test data technique does not require extensive computer expertise on the part of the auditor. Other choices are valid disadvantages, such as the uncertainty of whether the application being tested is the current or complete version, and the time-consuming nature of test data preparation.

All of the Following Are Disadvantages of the Test Data