A primary advantage of using generalized audit software packages to audit the financial statements of a client that uses an IT system is that the audi- tor may

a. Consider increasing the use of substantive tests of transactions in place of analytical procedures.

b. Substantiate the accuracy of data through self-checking digits and hash totals.

c. Reduce the level of required tests of controls to a relatively small amount.

d. Access information stored on computer files while having a limited un- derstanding of the client's hardware and software features. p-986