The Statement That Is Accurate Concerning Audit Testing Is

The statement that is accurate concerning audit testing is:

A) the test data approach involves dummy transactions prepared by and processed under the control of the auditor.
B) the test data approach is relatively complicated, time consuming and expensive.
C) the test data approach involves dummy transactions prepared by the client and processed under the control of the auditor
D) the test data approach involves dummy transactions prepared by the auditor and processed under the control of the client.