A. Generalized Audit Software (GAS) enables auditors to access client data. GAS is designed to permit auditors to process data needed in audits. GAS packages can select sample data from data files, check computations, and search the data files for unusual items.

B. In order to use generalized audit software, an auditor must have some knowledge of computers.

C. The auditor is not relieved of the tasks of investigating exceptions, verifying sources of information, and evaluating reports because of the use of a generalized audit software package.

D. Use of a generalized audit software package provides a means to use the computer in audits, not to audit around the computer.