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The software can be used for audits of clients that use differing computer equipment and file formats. All the CAATs programs are written in one
The software can be used for audits of clients that use differing computer equipment and file formats.
All the CAATs programs are written in one computer language.
The use of CAATs can be substituted for a relatively large part of the required testing.
The use of CAATs has reduced the need for the auditor to study input controls for computerrelated procedures.
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