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MrsSmitty MrsSmitty
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When using the test data approach,

▸ auditors process test data supplied by the client.

▸ auditors often obtain assistance from a computer audit specialist.

▸ the tests must be performed at the end of the year.

▸ the test data must remain in the client's records.
Textbook 

Auditing and Assurance Services


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bruce2710bruce2710
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More questions for this book are available here
auditors often obtain assistance from a computer audit specialist.

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