A primary advantage of using generalized audit software packages in auditing the financial statements of a client that uses a computerized system is that the auditor may

(a) substantiate the accuracy of data through self-checking digits and hash totals.

(b) access information stored on computer files without a complete understanding of the client's hardware and software features.

(c) reduce the level of required compliance testing to a relatively small amount.

(d) gather and permanently store large quantities of supportive evidential matter in machine-readable form.