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This study investigates the effects of Computer-Assisted Audit Techniques (CAATs), auditor competence, and independence on auditor performance among 138 auditors in Medan, Indonesia. The findings indicate that these factors significantly enhance auditor performance, emphasizing the importance of integrating technology and personal attributes in auditing. The research contributes to the literature by providing empirical evidence on key elements influencing audit effectiveness, particularly in developing coun

Author

Tùng Đình

Language

EN