When using the test data approach,
A) test data should include data that the client's system should accept or reject.
B) application programs tested by the auditor's test data must be different from those used by the client throughout the year.
C) select data may remain in the client system after testing.
D) None of the above statements is correct.

Question

Quizplus · Accepted Answer

The test data approach involves selecting specific data that is input into the system to test its processing and output. These data should include both valid and invalid data to test if the system accepts or rejects them correctly. Therefore, choice A is correct. Choice B is incorrect because the application programs used should be the same as those used by the client throughout the year to ensure accuracy. Choice C is also incorrect because all test data, including any select data, should be removed from the client's system after testing to avoid affecting regular operations.

When Using the Test Data Approach