A primary advantage of using computer-assisted audit programs to audit the financial statements of a client that uses a computer system is that the auditor may

a. Consider increasing the use of substantive tests of controls in place of analytical procedures.

b. Substantiate the accuracy of data through self-checking digits and hash totals.

c. Reduce the level of required tests of controls to a relatively small amount.

d. Access information stored on computer files while having a limited understanding of the client's hardware and software features.