The benefits for auditor of using the computer software are the following except

a.	Time may be saved by eliminating manual casting and other routine calculation
b.	Potential weaknesses in a clients internal control system may be identified more readily
c.	Audit sampling may be eliminated
d.	Calculations and comparisons are performed more accurately

It involves a review of an organizations procedures to determine whether the organization has adhered to specific procedures, rules or regulation.

a.	Compliance Audit
b.	Operational Audit
c.	Financial Statement Audit
d	External Audit