Question: An auditor would most likely develop customized software rather than using GAS in which of the following situations? a. The client utilizes a database management

An auditor would most likely develop customized software rather than using GAS in which of the following situations?

a. The client utilizes a database management system for inventory.

b. The client’s master file is relatively small.

c. The client’s processing is complex, and many intermediate files are developed as part of the process of gathering data and recording a transaction.

d. The client has installed an integrated test facility, and the auditor wishes to further evaluate its processing of transactions.

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