Auditors Need to Be Imaginative to Identify All Possible Paths

Multiple Choice

Auditors need to be imaginative to identify all possible paths through the AIS.Which of the following sets of test data do they use?

A) Historical test data from systems development.
B) Realistic transactions to test all computational paths generated by the auditors.
C) Realistic transactions based on good accounting practice that test the interface between the work procedures and the AIS.
D) All of the options are correct.