When Testing a Computerised Accounting System, Which of the Following

Multiple Choice

When testing a computerised accounting system, which of the following is not true of the test data approach?

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