Answer (B) is correct . The primary use of generalized computer programs is to select and summarize a client’s records for additional testing. Generalized audit software packages permit the auditor to audit through the computer, to extract, compare, analyze, and summarize data and generate output as part of the audit program. They allow the auditor to exploit the computer to examine many more records than otherwise possible with far greater speed and accuracy.
Answer (A) is incorrect because The auditor must still use audit judgment.
Answer (C) is incorrect because An auditor must have a knowledge of computer auditing to use a generalized software package.
Answer (D) is incorrect because Using a generalized software package is a means of auditing through the computer.
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