Which of the following is an advantage of computer-assisted audit techniques (CAATs)?

Question

Quizplus · Accepted Answer

One of the advantages of CAATs is that it can accommodate different client computer equipment and file formats, allowing auditors to perform audits without being limited by the client's technology. Option A is incorrect because CAATs programs can be written in different languages. Option C is incorrect because auditors still need to study input controls for computer-related procedures regardless of the use of CAATs. Option D is incorrect because while CAATs can automate certain testing procedures, it cannot entirely substitute for the need for required testing.

Which of the Following Is an Advantage of Computer-Assisted Audit