An Independent Auditor Uses Generalised Audit Software (GAS)

Multiple Choice

An independent auditor uses generalised audit software (GAS) .The second step in using GAS, application design, might include which of the following?

A) Develop a logical approach to extract and manipulate data obtained from the client's records.
B) Design the most useful format and contents of the auditor's GAS reports.
C) Identify and describe the client's data files and the information to which access is desired.
D) all of the above