$.$ A primary advantage of using generalized audit software packages to audit the financial statements of an entity that uses an IT system is that the auditor may:

a$.$ substantiate the accuracy of data through self$-$checking digits and hash totals.

b$.$ reduce the level of required tests of controls to a relatively small amount.

c$.$ consider increasing the use of substantive tests of transactions in place of analytical procedures.

d$.$ access information stored on computer files while having a limited understanding of the entity's hardware and software features.