The two requirements crucial to achieving audit efficiency and effectiveness with a microcomputer are selecting

a. The appropriate audit tasks for microcomputer applications and the appropriate software to perform the selected audit tasks.

b. The appropriate software to perform the selected audit tasks and client data that can be accessed by the auditor’s microcomputer.

c. Client data that can be accessed by the auditor’s microcomputer and audit procedures that are generally applicable to several clients in a specific industry.

d. Audit procedures that are generally applicable to several clients in a specific industry and the appropriate audit tasks for microcomputer applications.