The following questions relate to the use of computer-assisted audit techniques. Select the best response.

a. Which of the following is true of generalized audit software packages?

1. They can be used only in auditing on-line computer systems.

2. They can be used on any computer without modification.

3. They each have their own characteristics which the auditor must carefully con- sider before using in a given audit situation.

4. They enable the auditor to perform all manual test procedures less expensively.

b. Auditors often make use of computer programs that perform routine processing functions such as sorting and merging. These programs are made available by EDP companies and others and are specifically referred to as 1. Compiler programs.

2. Supervisory programs.

3. Utility programs.

4. User programs.

c. A primary advantage of using generalized audit packages in the audit of an advanced EDP system is that it enables the auditor to 1. Substantiate the accuracy of data through self-checking digits and hash totals.

2. Utilize the speed and accuracy of the computer.

3. Verify the performance of machine operations which leave visible evidence of occurrence.

4. Gather and store large quantities of supportive evidential matter in machine- readable form.

d. An auditor will use the EDP test data method in order to gain certain assurances with respect to the 

1. Input data.

2. Machine capacity.

3. Procedures contained within the program.

4. Degree of keying accuracy.

e. Assume that an auditor estimates that 10,000 checks were issued during the accounting period. If an EDP application control which performs a limit check for each check request is to be subjected to the auditor's test-data approach, the sample should include 

1. Approximately 1,000 test items.

2. A number of test items determined by the auditor to be sufficient under the circumstances.

3 A number of test items determined by the auditor's reference to the appropriate sampling tables.

4 One transaction.