Application of Computer-Assisted Audit Tools and Techniques (CAATTs) in audit firms

• Main Authors: Ghani, Rusman, Rosli, Khairina, Ismail, Noor Azizi, Saidin, Siti Zabedah
• Format: Article
• Language: English
• Published: Akademia Baru 2017
• Subjects: QA75 Electronic computers. Computer science
• Online Access: http://repo.uum.edu.my/25866/1/ARBMS%209%201%202017%2067%2074.pdf; http://repo.uum.edu.my/25866/; http://www.akademiabaru.com/arbms.html

This paper explores the application of Computer-Assisted Audit Tool and Techniques (CAATTs) and the reasons for the use of CAATTs application among audit firms in Malaysia. The study uses survey and interview methods to explore the types of CAATTs applied by the respondent firms. The results demons...