Category : Student papers
Computer-Assisted Audit Techniques (CAATs)

Introduction to Computer-Assisted Audit Techniques (CAATs) In today’s world of e-transactions where hard copies are an exception rather than the rule, it becomes necessary to use computer-assisted audit techniques (CAATs) in various audits. The selection of the audit sample and the substantive procedures that an auditor performs while conducting an audit of various types of … Continue reading Computer-Assisted Audit Techniques (CAATs)