In Parallel Simulation, Actual Client Data Are Reprocessed Using an Auditor

Multiple Choice

In parallel simulation, actual client data are reprocessed using an auditor software program. An advantage of using parallel simulation, instead of performing tests of controls without a computer, is that:

A) The test includes all types of transaction errors and exceptions that may be encountered.
B) The client's computer personnel do not know when the data are being tested.
C) There is no risk of creating potentially material errors in the client's data.
D) The size of the sample can be greatly expanded at relatively little additional cost.