Test atazar 1. Test data should include all relevant conditions that the auditor wants tested 2. Application programs tested by the auditors test data must be the same as those the client used throughout the year. 3. Test data must be eliminated from the client’ s records nS, Loebbecke; Auditing, @2000 Prentice Hall. IncArens, Loebbecke; Auditing, 8/E ©2000 Prentice Hall, Inc. 1. Test data should include all relevant conditions that the auditor wants tested. 2. Application programs tested by the auditor’s test data must be the same as those the client used throughout the year. 3. Test data must be eliminated from the client’s records