Auditors activities about which of these generally accepted auditing standards (GAAS) are not affected by the auditees

Question:

Auditors’ activities about which of these generally accepted auditing standards (GAAS) are not affected by the auditee’s utilization of a computerized accounting system?

a. The audit report shall state whether the financial statements are presented in accordance with GAAP.

b. The work is to be adequately planned, and assistants, if any, are to be properly supervised.

c. Sufficient appropriate evidential matter is to be obtained . . . to afford a reasonable basis for an opinion regarding the financial statements under audit.

d. The audit is to be performed by a person or persons having adequate technical training and proficiency as an auditor.

Audit Report
The audit report is issued by a certified public accountant who is appointed by the shareholders to provide assurance upon the truth and fairness of the financial statements prepared by the managers of the company. Audit report contains the... Financial Statements
Financial statements are the standardized formats to present the financial information related to a business or an organization for its users. Financial statements contain the historical information as well as current period’s financial...

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