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I have failed to understand CAAT objectives and the thoery
Audit programs are programs belonging to the auditor and which read client data. This enables recalculations to be performed and for ‘odd’ items to be identified.
Test data is auditor’s data which is input for processing by client’s programs to see if the processing is being correctly carried out. So, as a test the auditor might enter a large order value to see if the client’s program rejects it as being over the credit limit.
