【单选题】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 ytical 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