A is corrent because code review involves the actual analysis of the logic of a computer program"s processing routines. The primary advantage is that the auditor obtains a detailed understanding of the program.
B is incorrect because extended records attaches additional audit data which would not otherwise be saved to regular historic records and thereby helps to provide a more complete audit trail.
C is incorrect because a code comparison program is used to compare source and/or object codes of a controlled copy of a program currently being used to process data.
D is incorrect because a set of dummy transactions is developed by the auditor and processed by the client"s computer programs to determine whether the controls which the auditor intends to test to restrict control risk are operating effectively using the test data techniques.
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