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

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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 are processed by the entity’s computer programs under the auditor’s control.

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

C. Testing a program at year end provides assurance that the entity’s processing was accurate for the entire year.

D. Several transactions of each type must be tested.

Answer: Test data are processed by the entity’s computer programs under the auditor’s control

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