A primary advantage of using generalised audit software packages to audit the financial information of an entity that uses computer processing is that the auditor may:

(a) access information stored on computer files while having a limited understanding of the entity’s hardware and software features.

(b) reduce the level of required tests of control to a relatively small amount.

(c) substantiate the accuracy of data through self-checking digits and hash totals.

(d) consider increasing the use of substantive tests of transactions in place of analytical procedures.

Choose the best answer.