What are computer assisted audit techniques (CAATs)?

Auditing and Assurance Revision Questions and Answers

CAATs are procedures which are performed through a computer. The audit approach thus shifts from conventional to the use of computer system. Use of CAATs is governed ISA 1009 and describes two of the main types of CAATs as:
1) Audit Software
2) Test Data



(Visited 28 times, 1 visits today)
Share this on:

Leave a Reply

Your email address will not be published. Required fields are marked *