In many cases, the auditor uses the output of a computer-assisted audit program for the same purpose as if the output were obtained through manual means. For each of the following examples of computer-assisted audit program output, indicate the use that the auditor would make of the output in conducting the audit. For example, a computer-generated list of unusually large inventory balances might be used to test for possible inventory obsolescence.

a. Bank reconciliations for all the company's cash accounts.

b. An aged accounts receivable schedule.

c. A list of unusually large inventory balances (list a procedure other than testing for possible inventory obsolescence).

d. A list of property and equipment additions and retirements.

e. A list of vendors from whom large dollar purchases were made during the year.

f. A list of employees who have received overtime pay in excess of a certain amount.

g. A set of comparative financial statements for the two previous years.