Auditing · Audit Evidence and Test Data

An audit junior has identified several types of test data to be processed through the client's sales system. Which of the following test data should be used to confirm the completeness and accuracy of input into the sales system? (i) Test data with invalid customer codes to ensure they are rejected. (ii) A sample of processed customer orders matched and agreed to dispatched Goods Despatched Notes (GDNs) and sales invoices. (iii) Test data containing negative prices or quantities to ensure input controls reject them. (iv) Test data containing blank order numbers to check if the system flags an error.