A primary advantage of using computer-assisted audit techniques (CAATs) packages to audit the financial statements of a client that uses computerized information systems is that the auditor may
a) access information stored on computer files even with a limited understanding of the client's hardware and software feature
b) consider increasing the use of substantive tests of transactions in place of analytical procedures
c) substantiate the accuracy of data by using self-checking digits and hash totals
d) reduce the level of required tests of controls to a relatively small amount.