The Extended Record Technique Provides a Way to Reconstruct an Audit

Multiple Choice

The extended record technique provides a way to reconstruct an audit trail by

A) adding specific "dummy" test data processed by the system in the extended record for examination by the auditor after processing is complete.
B) processing real data through a test program and comparing the simulated and regular output after processing is complete.
C) capturing a detailed listing of the sequence of program statement executions in the extended record that would not normally be saved.
D) tagging specific transactions and capturing intervening processing steps in the extended record that would not normally be saved.