问题详情

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请帮忙给出正确答案和分析，谢谢！