Which of the following is most likely to be a reason for using utility software rather than generalized audit software during the conduct of an audit?

a. Independence will be breached if both external auditors and internal auditors use the same generalized audit software package

b. There are functional limitations to generalized audit software in terms of the audit tasks to be accomplished

c. Utility software to accomplish the auditor's task is more widely available than generalized audit software

d. The instructions for using utility software are often better documented than the instructions for using generalized audit software