An Auditor Is Most Likely to Use Audit Data Analytics

An auditor is most likely to use audit data analytics (ADA) when _______.

A) data is available that is relevant to an audit assertion of interest, whether as a risk assessment procedure or a substantive test
B) the available data is reliable and comes from a strong system of internal controls.
C) the available data is relatively clean and does not require significant work to make it usable.
D) All of these answer choices are correct