A primary advantage of using CAATs in the audit of an advanced computerized system is that it enables the auditor to

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A primary advantage of using CAATs in the audit of an advanced computerized system is that it enables the auditor to

a. substantiate the accuracy of data through self-checking digits and hash totals
b. utilise the speed and accuracy of the computer
c. verify the performance of machine operations that leave visible evidence of occurrence
d. gather and store large quantities of supportive audit evidence in machine-readable form

Answer: b. utilise the speed and accuracy of the computer

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