Machine learning is becoming an increasingly important concept in the field of auditing. Which of the following most accurately describes this topic?

Group of answer choices

Machine learning is best described as the ability of machines to recognize complex patterns in audit data and help to remove the auditor's liability for misstatements.

Machine learning relates to the ability of a client's IT system of internal controls to learn to prevent misstatements

Machine learning relates to a system being able to recognize objects, symbols, and language and to connect patterns using neural networks.

None of these answer choices are correct.