Given the context of evaluating the effectiveness of the edit routine in an e-commerce application system, the use of test transactions (option C) would be the most conclusive audit procedure. It provides practical insights into how the edit routine performs in real-world scenarios, offering a direct assessment of its effectiveness in detecting and managing errors during transaction processing.

Answer B Using test transactions (option C) can indeed be an effective audit procedure for evaluating the effectiveness of an e-commerce application system's edit routine. By executing test transactions with various types of data, auditors can assess how well the edit routine functions in detecting and handling different scenarios, such as invalid inputs, out-of-range values, or inconsistent data. This approach allows auditors to directly observe the behavior of the edit routine in action and identify any potential weaknesses or deficiencies. However, while test transactions provide valuable insights into the system's functionality, they may not always be the MOST conclusive audit procedure on their own. Other audit procedures, such as reviewing program documentation (option A) or reviewing source code (option B), can provide additional details about the design, implementation, and logic of the edit routine, which may complement the insights gained from test transactions

Review of source code involves analyzing the actual code that implements the edit routine. This procedure can identify the actual edit routine implemented in the system, evaluate its design and implementation, and identify any vulnerabilities or errors. Therefore, it is the most conclusive procedure in evaluating the effectiveness of an e-commerce application system's edit routine