Data Corporation Has Just Completely Computerised Its Billing and Accounts

Multiple Choice

Data Corporation has just completely computerised its billing and accounts receivable record-keeping.Your firm has recently acquired IDEA software, and you want to make maximum use of the computer in your audit of Data Corporation.Which of the following audit techniques could NOT be performed using generalised audit software?

A) comparing data on separate files
B) selecting a sample of accounts to be confirmed and printing confirmation requests
C) resolving differences reported by customers on confirmation requests
D) examining records for quality, completeness, consistency, and correctness