What does a linked list in data structure refer to?

A linked list in the context of data structures refers to a collection of elements, typically called nodes, where each node contains data and a reference (or link) to the next node in the sequence. This structure allows for efficient insertion and deletion of elements at various points in the list since nodes can be easily rearranged without reorganizing the entire data structure.

Choosing the option that describes a file structure that references the next record's address accurately captures the essence of what a linked list is. Each node in a linked list points to the next node, facilitating the sequential navigation through the entire list. This is particularly useful for scenarios where dynamic memory allocation and efficient management of data are important, such as in the implementation of stacks and queues, or when managing collections of items where the number may change over time.

The other options refer to concepts that do not align with the fundamental characteristics of a linked list. For instance, a method for sequential file organization describes how files can be structured in a linear progression but does not imply dynamic linking of nodes. Similarly, techniques for turning source programs into codes relate to compilation processes, while test methods for auditing transactions concern validating records in databases or ledgers, neither of which involves the linkage characteristic central to linked lists.