Which of the Following Is not Accurate as It Applies

Multiple Choice

Which of the following is not accurate as it applies to using data analytics in financial statement auditing:

A) It is often used with audit software such as ACL and IDEA.
B) It may be used in the risk assessment stage of the audit.
C) It may consider nonfinancial information.
D) It ordinarily requires that all audit staff members maintain a high level of data analytics skills.