Auditing and Assurance Services 9th Edition by Alvin Arens,Mark Beasley,Randy Elder

Exercise 20

A primary advantage of using generalized audit software packages to audit the financial statements of an entity that uses an IT system is that the auditor may
A) Consider increasing the use of substantive tests of transactions in place of analytical procedures.
B) Substantiate the accuracy of data through self-checking digits and hash totals.
C) Reduce the level of required tests of controls to a relatively small amount.
D) Access information stored on computer files while having a limited understanding of the entity's hardware and software features.