Auditing & Assurance Services 6th Edition by Timothy Louwers

Exercise 33

Which of the following is an advantage of computer-assisted audit techniques (CAATs)?
A) The CAATs programs are all written in one computer language.
B) The software can be used for audits of clients that use differing computer equipment and file formats.
C) The use of CAATs has reduced the need for the auditor to study input controls for computer-related procedures.
D) The use of CAATs can be substituted for a relatively large part of the required testing.