Which of the following is an advantage of computer-assisted audit techniques (CAATs)?
a. the use of CAATs can be substituted for a relatively large part of the required testing
b. the software can be used for audits of clients that use differing computer equipment and file formats
c. the use of CAATs has reduced the need for the auditor to study input controls for computer-related procedures
d. the CAATs programs are well written in one computer language
Answer: b. the software can be used for audits of clients that use differing computer equipment and file formats
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