Which of the following best describes the test data approach?
◦ Auditors process their own test data using the client's computer system and application program.
◦ Auditors process their own test data using their own computers that simulate the client's computer system.
◦ Auditors use auditor-controlled software to do the same operations that the client's software does, using the same data files.
◦ Auditors use client-controlled software to do the same operations that the client's software does, using auditor created data files.