Using personal computers in auditing may affect the methods used to review the work of staff assistants because

Audit documentation may not contain readily observable details of calculations.

Explanation:

This is because unlike paper based working documentation which tend to details each of the cost or expenses and profits made, utilizing personal computers in auditing may influence the techniques used to review the work of staff assistants because oftentimes using audit documentation may not comprise readily noticeable elements of calculations.

Hence, in this case, the correct answer is: Audit documentation may not contain readily observable details of calculations.

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