Which of the Following Is Not One of the Reasons

Which of the following is not one of the reasons auditors should consider the use of CAATs?

A) ISACA standards require IS auditors to obtain sufficient,reliable,and relevant evidence,and should perform appropriate analysis of this evidence.
B) GAAP stipulates that audits should be performed using tools and techniques appropriate to the evidence being reviewed.
C) The IIA professional practices state that auditor must consider the use of technology-based auditing tools when conducting audits.
D) GAAS requires auditors to gather sufficient and appropriate evidence in the course of audit field work.