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D is corrent because the test data approach consists of processing a set of dummy transactions on the client’s computer system. The test data approach is used to test the operating effectiveness of controls the auditor intends to rely upon to assess control risk at a level lower than the maximum.
A is incorrect because it is not possible to include all possible valid and invalid conditions.
B is incorrect because the auditor need only test controls which are to be relied on, and because controls generally need to be tested with one transaction when using test data.
C is incorrect because the program that should be tested is the client’s program which is used throughout the year.