Which statement is least appropriate?

The testing process involves the following stages:

a. Define the test objective. There must be clear reason for performing the test.

b. Define the testing strategy. How test objectives are achieved is determined by the testing strategy. Formulate an audit programme. The testing strategy can be defined in more detail and form an audit programme of work.

c. Perform the test. The detailed work of performing the tests is the main part of the testing process. Schedule the evidence. The results of testing should be summarized and fed into the report (via the ICES) and be cross-referenced in the working papers.

d. Determine reliability. Set reliability factors for the validity of each test.

e. Interpret the results. The meaning of what is found feeds into the testing strategy.

f. Determine the impact on audit objectives. The link back to the original objectives should be firmly in place so that we take the mass of data and decide what it means for the audit.

g. Determine the next step. Taking into account all that has been found, the direction of the audit should be agreed particularly if there is a need to change plans.