When an auditor tests a computerized accounting system, which of the following is true of the test

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When an auditor tests a computerized accounting system, which of the following is true of the test data approach

a. Test data must 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 must be tested.

d. Test data are processed by the client's computer programs under the auditor's control.

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Auditing An Assertions Approach

ISBN: 9780471134213

7th Edition

Authors: G. William Glezen, Donald H. Taylor

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