Which of the following is least likely to require specialized knowledge to make a high-quality audit judgment?

a. The evaluation of cutoff transactions associated with a sales system to determine whether there is evidence of earnings manipulation

b. The evaluation of the reliability of input controls that are important to maintaining data integrity in an order-entry application system

c. The evaluation of output produced by a utility used to examine a database \(\log\) for evidence of exposures that arise from breaches of access controls

d. The review of output produced by generalized audit software used to undertake ratio analysis during analytical review conducted near the close of an audit