Which of the following is not a reason for having client personnel instead of auditors develop and

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Which of the following is not a reason for having client personnel instead of auditors develop and implement specialized audit software?

a. Auditors might lack the expertise to write effective and efficient software

b. The software might also be useful to client personnel

c. Communications between auditors and client personnel are improved

d. The time-consuming task of preparing program specifications is alleviated

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