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【单选题】
以下对计算机辅助审计技术的运用的说法中，错误的是( )。A.
计算机辅助审计技术能提高审计工作的效率和效果
B.
计算机辅助审计技术最广泛地运用于实质性程序，特别是细节测试
C.
计算机辅助审计技术也可用于测试控制的有效性
D.
计算机辅助审计技术有助于详审海量数据，也可用于辅助对舞弊的检查工作
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