When testing a computerised accounting system, which of the following is not true of the test data approach?
A)The test data must consist of all possible valid and invalid conditions.
B)Test data are processed by the client's computer programs under the auditor's control.
C)Only one transaction of each type need be tested.
D)The test data need consist of only those valid and invalid conditions in which the auditor is interested.

Question

Quizplus · Accepted Answer

The test data approach does not require testing all possible valid and invalid conditions, only those that are relevant to the auditor's objectives.

When Testing a Computerised Accounting System, Which of the Following