单选题 Which of the following is NOT an audit software technique?

A、 Using computer programs to extract a sample for a receivables circularisation
B、 Running a computer program to test the addition of the cash book
C、 Using a computer to perform an analytical review comparison of administration expenses against the prior year
D、 Entering a sample of dummy sales orders through the computer system which takes customers over their credit limit to ensure the system rejects the orders

【正确答案】 D

【答案解析】Entering dummy data into the company’s own computer system is a test data technique as it involves the use of the company’s system rather than the auditor’s own computer programs.