Which of the following statements is not true of the test data approach in a test of computerised accounting system?
Options:
| a) Test data tests only those controls which the auditor wishes to rely b) Test data should consist of data related to all controls prevalent in the organization c) The result of test data indicates that all the application and general controls are functioning properly d) Test data processed by the client’s computer programme under the auditor’s control |
The Correct Answer Is:
b) Test data should consist of data related to all controls prevalent in the organization