Which of the Following Is an Advantage of Generalized Audit

Multiple Choice

Which of the following is an advantage of generalized audit software?

A) They are all written in one identical computer language.
B) They can be used for audits of entities that use differing IT equipment and file formats.
C) They have reduced the need for the auditor to study input controls for IT-related procedures.
D) Their use can be substituted for a relatively large part of the required compliance testing.