When an auditor tests a computerized accounting system, which of the following is true of the test data approach?
A) Several transactions of each type must be tested.
B) Test data are processed by the client's computer programs under the auditor's control.
C) Test data must consist of all possible valid and invalid conditions.
D) The program tested is different from the program used throughout the year by the client.
Correct Answer:
Verified
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