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This document summarizes a conference paper about the role and position of Computer Assisted Audit Techniques (CAAT). It discusses how increased use of information technology in organizations has changed the forms of audit evidence that auditors can collect. If audit evidence from computer processed data cannot be seen visually, it is not practical for auditors to perform manual tests. Therefore, auditors should consider using CAAT, which allows the use of information technology tools to test evidence in au

Author

emalialuki

Language

EN