Idi Reo out Which of the following would not normally be considered a use for GAS (generalized audit sottware)? Select one: a. Reading a master file to determine if all records have the required information b. Creating an aging report for accounts receivable. c. Creating transactions for submitting to an integrated test facility (ITF), d. Reading a file to select inventory items with a total recorded value of $7,500 or more to test quantities and extensions