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| Which of the following is not a problem associated with the use of test data for computer-audit purposes? A. The program with which the test data are processed may differ from the one used in actual operations. B. Test data may be commingled with live data causing operating problems for the client. C. Auditing through the computer is more difficult than auditing around the computer. D. It is difficult to design test data that incorporate all potential variations in transactions. |