AICPA每日一练之AUD【2016-3-4】

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When testing a computerized accounting system, which of the following is not true of the test data approach?

A. The test data need consist of only those valid and invalid conditions in which the auditor is interested.

B. Only one transaction of each type need be tested.

C. Test data are processed by the client"s computer programs under the auditor"s control.

D. The test data must consist of all possible valid and invalid conditions.

Answer:D

D is corrent (not true) because it is impossible or not cost beneficial to test all possible valid and invalid conditions. The number of possibilities is too large.

A is incorrect because the auditor should test those valid and invalid conditions in which s/he is interested.

B is incorrect because only one transaction of each type need be tested in a computer control system in which the control either works or does not work.

C is incorrect because test data is run using the client"s computer programs under the auditor"s control.

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