Which of the following are true about 'test data approach'? Select the three options that are correct. a. Test data must be representative of the conditions the auditor wants to test b. Test data must be removed from the client’s records. c. Test data should be selected from only one specific period throughout the year being audited. d. Application programs tested by the auditor must be the same as used by

Database System Concepts
7th Edition
ISBN:9780078022159
Author:Abraham Silberschatz Professor, Henry F. Korth, S. Sudarshan
Publisher:Abraham Silberschatz Professor, Henry F. Korth, S. Sudarshan
Chapter1: Introduction
Section: Chapter Questions
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Which of the following are true about 'test data approach'? Select the three options that are correct.

a.

Test data must be representative of the conditions the auditor wants to test

b.

Test data must be removed from the client’s records.

c.

Test data should be selected from only one specific period throughout the year being audited.

d.

Application programs tested by the auditor must be the same as used by the client throughout the year

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