What in your opinion are the most critical characteristics or functionalities of computer aided audit tools and why? (Choose at least one characteristic or functionality; choose no more than three. One is sufficient.) Do computer aided audit tools (e.g., Idea and ACL) have the same basic characteristics or functionalities? Do spreadsheet programs (e.g., Excel) have these characteristics or functionalities? What does the literature indicate the most critical these characteristics or functionalities of computer aided audit tools are? Suppose your superior or your client was weighing using only a spreadsheet program versus using a spreadsheet program and a computer aided audit tool in performing an audit for fraud. What would you communicate to them in regard to the benefit - the salient characteristics or functionalities discussed above -- of computer aided audit tools