Which of the Following Statements Is Not True of the Test

Multiple Choice

Which of the following statements is not true of the test data approach to testing an accounting system?

A) Test data are processed by the client's computer programs under the auditor's control.
B) The test data need consist of only those valid and invalid conditions that interest the auditor.
C) Only one transaction of each type need be tested.
D) The test data must consist of all possible valid and invalid conditions.