Choose the incorrect statement from the alternative below 

A. An advantage of auditing around the computer is that the client’s data will not be corrupted by the auditor 

B. A disadvantage of auditing through the computer is that audit costs may increase due to the level of investment in technology and expertise required 

C. An advantage of auditing around the computer is that computer system can generally handle large volumes of data and transactions, which makes manual testing more effective 

D. The main advantage of auditing with the computer is that use is made of the power, speed versatility of the computer, which results in more efficient audit