pen an audior tests a computerized accounting systom, which of the following is true of the test data t data are processed by the clients computerprograms under the aaditod's control. . Test data must consist of all possible valid I invalid conditions. C. Testing a program at year end provides assurance that the client's processing was accurate for D. Several transactions of each type must be tested. for the full year. 81. An auditor will use the I'T test data method in order to gain certain e A. Input data. B. Machine capacity C. Procedures contained within the program D. Degree of keypunching accuracy assuranoes with respect to the 82. Which of the following is not true? A. The auditor should not communicate with management until the audit of internal control over financial reporting is finished. B. Written communication between the auditor and management about intermal should include the definitions of control deficiencies, significant deficiencies, C. The auditor should not include in the noted duringaudit of internal control over financial reporting. D. If fraud is discovered, the auditor must report it to the appropriate l control over financial report written report representations that no significant deficiencies were level of management 83. In order for an external auditor to complete an audit of a publily traded entity, the entity's managen must comply with all of the following except: t of a publicly traded entity ty for the effectiveness of the entity's internal control over financial reporting. B. Evaluate the effectiveness of the entity's intemal control over financial reporting using suitable cont criteria. C. Support its evaluation with sufficient evidence, inchuding documentation. D. Present an oral assessment of the effoctiveness of the entity's internal control over financial reportin the end of the entity's most recent fiscal year. financial re 84. According to the PCAOB, who is responsible for designing the intemal controls over S process of an entity? A. the entity's CEO and/or CFO. B. the entity's board of directors. C. an internal control specialist. D. the external auditor