When an Auditor Tests a Computerized Accounting System,which of the Following

Multiple Choice

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 client'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 client's processing was accurate for the full year.
D) Several transactions of each type must be tested.