When Audit Clients Acquire New, More Sophisticated IT Systems

Multiple Choice

When audit clients acquire new, more sophisticated IT systems,

A) The audit strategy will not be impacted as long as the duties of accounting personnel are primarily unchanged.
B) Auditors with advanced IT knowledge may need to be added to the audit team.
C) The design of internal controls will be considered ineffective until those new controls have been tested.
D) The timing of the auditor's procedures for reviewing interim financial statements will be accelerated.