Computer-Assisted Audit Techniques (CAATs)
After reading this article you will learn about Computer-Assisted Audit Techniques (CAATs). Introduction to Computer-Assisted Audit Techniques (CAATs): When planning the cost audit, the cost auditor should consider an appropriate combination of manual and computer-assisted audit techniques (CAATs). In determining whether to use CAATs, he should take into account: (i) His computer knowledge, expertise and experience. (ii) Availability of CAATs [...]