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When Performing a Parallel Simulation the Auditor May Use Generalized

Question 94

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When performing a parallel simulation the auditor may use generalized audit software (GAS) . Which of the following is not seen as an advantage to using GAS?


A) Auditors can learn the software in a short period of time
B) Can be applied to a variety of client's after detailed customizations
C) Can be applied to a variety of client's with minimal adjustments to the software
D) Greatly accelerates audit testing over manual procedures

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