When using the test data approach,
A) auditors process test data supplied by the client.
B) auditors often obtain assistance from a computer audit specialist.
C) the tests must be performed at the end of the year.
D) the test data must remain in the client's records.

Question

Quizplus · Accepted Answer

In the test data approach, auditors often obtain assistance from a computer audit specialist to select and process test data. The other options are incorrect as (A) auditors should not rely on the client to process the test data, (C) the testing can be performed at any time during the audit, not necessarily at the end of the year, and (D) the test data is the property of the auditor, not the client.

When Using the Test Data Approach