Which of the following statements best describes the impact on an audit when a client uses computerized processing of transactions?

a. Different independence standards are introduced for audit teams when clients utilize computerized processing.

b. The effectiveness of computer controls implemented by the client over its computerized processing may need to be evaluated by audit teams.

c. The type of substantive procedures performed by the audit team change because of the use of computerized processing.

d. The objective of the audit examination focuses on detection of fraud and theft through the computer.