Which of the Following Is a Limitation of Computer-Assisted Audit

Which of the following is a limitation of computer-assisted audit tools?

A) These tools cannot replace skilled forensic accountants, but rather allow them to focus their efforts on the highest-risk journal entries.
B) These tools cannot analyze 100% of the data, but rather can choose and analyze samples from the journal entry database.
C) The conclusions arrived at using these tools cannot be supported with substantial quantitative data.
D) The forensic accountant will have to manually review the general ledger even after using these tools.