Which of the following statements is not true about test data? a. Test data should consist only

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Which of the following statements is not true about test data?

a. Test data should consist only of conditions that interest the auditor.

b. Only one transaction of each type need be tested.

c. Test data must consist of all possible valid and invalid conditions.

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

Choose the correct answer.

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