Question：One category of computer-assisted audit techniques (CAATs) is 'test data', which can be used by the auditor to:
A. Test the completeness of the items on a file.
B. Select a stratified sample for the basis of an audit test.
C. Examine the contents of the entity's computer files.
D. Test the operation of the entity's computer programs.
The correct answer is: Test the operation of the entity's computer programs.
Testing the operation of the entity's computer programs is a test of control, checking overall functioning of programs.
All other options require audit software programmes rather than test data.
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