Computer technology makes it possible to perform paperless audits. For example, in an audit of computer-processed customer accounts receivable balances, an auditor might use a personal computer to access the accounts receivable files directly and copy selected customer records into the computer for audit analysis. Which of the following is an advantage of this type of paperless audit of accounts receivable balances?

a.It reduces the amount of substantive testing required.

b.It allows direct confirmation of customer account balances.

c. It increases the amount of technical skill required of the auditor.

D.It allows immediate processing of audit data on a spreadsheet working paper.