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| A primary advantage of using generalized audit software packages to audit the financial statements of a client that uses a computer system is that the auditor may A. Access information stored on computer files while having a limited understanding of the client"s hardware and software features. B. Substantiate the accuracy of data through self-checking digits and hash totals. C. Reduce the level of required tests of controls to a relatively small amount. D. Consider increasing the use of substantive tests of transactions in place of analytical procedures. |