Which of the following is NOT an audit software technique?A.Using computer programs to ext

Which of the following is NOT an audit software technique？

A.Using computer programs to extract a sample for a receivables circularisation

B.Running a computer program to test the addition of the cash book

C.Using a computer to perform an analytical review comparison of administration expenses against the prior year

D.Entering a sample of dummy sales orders through the computer system which takes customers over their credit limit to ensure the system rejects the orders

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