A company keeps its fixed-asset records on a computer system. A unique, nine- digit, fixed-asset identification number identifies each record in the file. The re- maining fields describe the asset, its acquisition date, cost, economic life, depreciation method, and accumulated depreciation. Which of the following audit procedures could not be performed using generalized audit software?

a. Select a sample of assets to be used in verifying existence of the asset.

b. Recompute accumulated depreciation.

c. Verify economic life by determining that it is in the proper asset class.

d. Foot the cost and accumulated depreciation fields, and trace the totals to the client's general ledger.