Auditing by testing the input and output of a computer system instead of the computer program itself

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Auditing by testing the input and output of a computer system instead of the computer program itself will

a. Detect all program errors, regardless of the nature of the output.

b. Not detect program errors that do not show up in the output sampled.

c. Provide the auditor with the same type of evidence.

d. Not provide the auditor with confidence in the results of the auditing procedures.

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Auditing An Assertions Approach

ISBN: 9780471134213

7th Edition

Authors: G. William Glezen, Donald H. Taylor

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