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Which of the following is NOT an audit software technique ? A. Using computer programs to extract a sample for a receivables circularization B. Running

Which of the following is NOT an audit software technique ?

A. Using computer programs to extract a sample for a receivables circularization

B. Running a computer program to test the addition of the cash book 

C.  Using a computer to perform an analytical review comparison of administration expenses against the prior year

D.  Entering a sample of dummy tales orders through the computer system which takes customers over their credit limit to ensure the system rejects the orders.

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