Auditors use Audit Data Analytics $($ADA$\text{'}$s$)$ and other advanced technologies to enhance both their risk assessment procedures and further audit procedures.$$

Which of the following statements does not represent a relevant example of the application and use of Audit Data Analytics $($ADA$\text{'}$s$)$:$$

Question $12$Select one:

a$.$

The use of ADA's can$$relinquish $($i$.$e forgo$)$ the requirement for auditors to exhibit professional skepticism and an objective mindset during the audit.$$

b$.$

Testing of Automated Controls within key financial systems.$$

c$.$

$$Utilizing ADA's to increase speed and efficiency of analyzing, filtering and manipulating data sets.$$

d$.$

Automated Text Analysis of documents and text$-$based materials to help identify key words and phrases.$$