When an auditor tests a computerized accounting system, which of the following is true of the test data approach?
a. Test data should consist of all possible valid and invalid conditions.
b. The program tested is different from the program used throughout the year by the client.
c. Several transactions of each type should be tested.
d. Test data are processed by the client's computer programs under the auditor's control.
Answer: D
CPA Exam
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