Audit software is used principally to:
ATest the operation of programmed controls using dummy data
BInterrogate and analyse the client's data filesCORRECT
CPrepare the client's financial statements
DDesign the client's accounting system
ICANAudit & AssuranceComputer-assisted Audit Techniques2021
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Toaster Teacher
Why the answer is B, and why the others tempt you.
Audit software performs substantive interrogation of client data, such as recalculation, stratification, gap and duplicate testing and selection of samples. Test data is what checks programmed controls.
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