When testing a computerized accounting system, which of the following is not true of the test data approach?
a. The test data need consist of only those valid and invalid conditions in which the auditor is interested.
b. Only one transaction of each type need be tested.
c. Test data are processed by the client's computer programs under the auditor's control.
d. The test data should consist of all possible valid and invalid conditions.
Answer: D
CPA Exam
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