Which of the Following Is Not True with Respect to the Use

Multiple Choice

Which of the following is not true with respect to the use of systems techniques by auditors?

A) Systems techniques assist the auditor in evaluating a client's internal control.
B) Systems techniques replace audit working papers.
C) Auditors rely on systems techniques to assist with compliance testing.
D) Auditors use systems techniques as part of their documentation for their audit working papers.