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

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

(a) Several transactions of each type must be tested.

(b) Test data must consist of all possible valid and invalid conditions.

(c) The program tested is different from the program used throughout the year by the entity.

(d) The entity’s computer programs process the test data under the auditor’s control.

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Modern Auditing

ISBN: 9780471230113

1st Edition

Authors: Graham Cosserat

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Question Posted: May 05, 2024 05:01 AM

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

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d The entitys co...View the full answer

Modern Auditing

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