Which of the Following Is the Primary Advantage of Using

Multiple Choice

Which of the following is the primary advantage of using a computer assisted audit technique (CAAT) to provide a higher level of assurance?

A) CAATs can select an appropriate sample size for testing and thus provide higher level of assurance.
B) CAATs are more objective than the traditional methods in interpreting the results.
C) CAATs can examine the whole of population of transactions, rather than a sample, in order to identify exceptions and trends.
D) CAATs can process the results faster and thus give a higher level of assurance.