1)

Which of the following best describes the test data approach?

A)

Auditors process their own test data using the client's computer system and application program.

B)

Auditors process their own test data using their own computers that simulate the client's computer system.

C)

Auditors use auditor-controlled software to do the same operations that the client's software does, using the same data files.

D)

Auditors use client-controlled software to do the same operations that the client's software does, using auditor created data files.