Which of the following statements is false about the test data approach when testing a...
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Accounting
Which of the following statements is false about the test data approach when testing a computerized accounting system?
a. Controls may only be tested for one moment in time.
b. An advantage of this method is that it directly tests controls.
c. Several transactions of each type must be tested.
d. Only those controls deemed important to the auditor need to be tested.
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