Using the test data approach, the auditor processes a set of the client's actual transaction data using the auditor's computer programs on the auditor's computer equipment to determine whether the client's computer programs and equipment are processing data correctly.

Question

Quizplus · Accepted Answer

In the test data approach, the auditor uses their own or specially prepared data to test the client's computer programs and equipment, not the client's actual transaction data.

Using the Test Data Approach, the Auditor Processes a Set