Tag Archives | Computer-Assisted Audit Techniques (CAATs)

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 […]

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