ZyCo Has Recently Converted to a New Online Accounts Payable

Multiple Choice

ZyCo has recently converted to a new online accounts payable system.To test that all vendor balances have been converted to the vendor master file (completeness) ,the auditor would

A) conduct cutoff tests for receiving reports and vendor invoices.
B) on a test basis,agree vendor file details for each vendor from the new (online) system to the old (batch) system.
C) on a test basis,agree vendor file details for each vendor from the old (batch) system to the new (online) system.
D) conduct tests of programs to verify that programs in the new systems are functioning as designed.