Parallel simulation involves the auditor: a. Writing a program to completely replicate the processing logic of an
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Parallel simulation involves the auditor:
a. Writing a program to completely replicate the processing logic of an application program
b. Using the random number capabilities of generalized audit software to simulate financial transactions for a period
c. Writing a program to replicate those application processes that are material to an audit opinion and using this program to reprocess application system data
d. Using generalized audit software to perform a parallel run during the implementation of a new application system
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