All of the Following Are Disadvantages of the Test Data

Multiple Choice

All of the following are disadvantages of the test data technique except

A) the test data technique requires extensive computer expertise on the part of the auditor
B) the auditor cannot be sure that the application being tested is a copy of the current application used by computer services personnel
C) the auditor cannot be sure that the application being tested is the same application used throughout the entire year
D) preparation of the test data is time consuming