6. The use of CIS will least likely affect the a. The procedures followed by the auditor in obtaining a sufficient understanding of the accounting and internal control systems b. The auditor's...

6.   The use of CIS will least likely affect the
      a.   The procedures followed by the auditor in obtaining a sufficient understanding of the accounting and
            internal control systems
      b.   The auditor's specific audit objectives.
      c.   The consideration of inherent risk and control risk through which the auditor arrives at the risk
            assessment.
      d.   The auditor's design and performance of tests of control and substantive procedures appropriate to
            meet the audit objective.

Required:     choose the correct answer and Justify your answers in at least 6 sentences.