Computer-assisted audit techniques (CAATs) and computer-assisted audit tools and techniques (CAATTs) play an important role in performing

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Computer-assisted audit techniques (CAATs) and computer-assisted audit tools and techniques

(CAATTs) play an important role in performing audits in a computerized environment.

Discuss the features of these techniques and how they contribute to the auditor’s functioning and performing audit procedures. What are the advantages and disadvantages of CAATs?

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