If an Auditor Were to Audit a Payroll Application Using

If an auditor were to audit a payroll application using around-the-computer auditing techniques, the individual would:

A) Use test data
B) Verify that the output from the computerized processing was correct for the input data used to generate it
C) Never use a surprise audit because of the amount of time and work involved
D) Prepare a profile of a computer file and check the processed data with the profile thus obtained

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