When using test data, why are audit teams required to prepare only one transaction to test each computer processing alternative?
A. The speed and efficiency of the computer results in reduced sample sizes.
B. The risk of misstatement is typically lower in a computerized processing environment.
C. Audit teams generally perform more extensive substantive testing in a computerized processing environment, resulting in less need to test processing controls.
D. In a computerized processing environment, each transaction is handled in an identical manner.
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