Tests of controls are generally viewed as less expensive than tests of details. Which of the following is not a reason that tests of controls are less expensive?
a. Auditors generally make inquiries and observations of the client resulting in little auditor time being invested.b. Tests of controls are often done on a large number of items in a very short period of time.
c. Audit software often makes testing controls very easy and fast.
d. All of the above are reasons that tests of controls are less expensive than tests of details.