Computer-assisted audit techniques are useful audit tools because they make it possible for auditors to use computers to audit large amounts of evidence in less time.

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Computer-assisted audit techniques (CAATs) can help auditors perform tasks such as data analysis, transaction testing, and sampling more efficiently and effectively. They allow auditors to automate certain audit procedures, reducing the amount of manual effort required and enabling auditors to process large amounts of data much faster. Therefore, CAATs are useful audit tools as they help auditors save time while providing accurate results.

Computer-Assisted Audit Techniques Are Useful Audit Tools Because They Make