Which of the following is an advantage of generalized computer audit packages?
a. They are all written in one identical computer language.
b. They can be used for audits for clients that use differing computer equipment and file formats.
c. They have reduced the need for the auditor to study input controls for computer-related procedures.
d. Their use can be substituted for a relatively large part of the required tests of controls.
Answer: B
CPA Exam
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