Which of the following would provide the greatest assurance of the accuracy of a computer program’s computation of freight charges for catalog sales?

Which of the following would provide the greatest assurance of the accuracy of a computer program’s computation of freight charges for catalog sales?
A . Use discovery sampling, selecting transactions from invoices which should have freight charges added to them.
B . Use either test data or parallel simul-ation to test the computer application.
C . Use difference estimation, selecting transactions from invoices which should have freight charges added to them.
D . Use generalized audit software to select a monetary-unit sample of invoices that have been billed to customers.

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Answer: B