Why does the CPA use the test data approach
Program testing uses auditor-controlled actual or simulated data to test programs and related procedures and provide direct evidence about the operation of programs and programmed controls. Program testing techniques include the following:
1) Test data is useful when control procedures are pervasive throughout programs or when the volume of processing is so great that verifying system performance and related controls otherwise would require a high volume of manual verification.
2) The test data are ...
The solution discusses why the CPS uses the test data approach.