A primary advantage of using generalized audit software packages to audit the financial statements of a client that uses a computer system is that the auditor may

a. Access information stored on computer files while having a limited understanding of the client’s hardware and software features.

b. Consider increasing the use of substantive tests of transactions in place of analytical procedures.

c. Substantiate the accuracy of data through selfchecking digits and hash totals.

d. Reduce the level of required tests of controls to a relatively small amount.