Which of the Following Has NOT Been Identified as a Consequence

Multiple Choice

Which of the following has NOT been identified as a consequence associated with the growing use of audit data analytics? ?

A) The supremacy of the "big four" audit firms will be threatened as smaller firms are able to use data analytics to support them taking on larger audits.
B) Auditing standards have not been keeping up with changes in practice.
C) Auditors will be responsible for storing data that could breach data privacy rules.
D) Audit graduates will need to become more analytical and imaginative.