A staff accountant has read several articles on the use of computers in auditing. She has read about test data and computer audit programs but does not fully understand what they are, when they are used in the audit, and what the distinction is between them with respect to audit purpose.

1. How would you explain these matters?

2. If neither test data nor computer audit programs are used in the audit of a client with a computerized system, does this mean the client's computer has not affected the audit? Explain.