Results 11 to 20 of about 606 (110)
Computer assisted audit techniques [PDF]
Ekonomski Vjesnik, 2008 The purpose of this work is to point to the possibilities of more efficient auditing. In the encirclement of more and more intensive use of computer techniques that help to CAAT all the aims and the volume of auditing do not change when the audit is ...
Dražen Danić +2 more
doaj +3 more sources
Determinants for Effective Application of Software in Computer Assisted Auditing Techniques (CAATs)
, 2004 The purposes of this study are to get an over all picture of the general objectives and awareness of auditors for the adoption of CAATs and the current level of involvement of auditors in the application of CAATs in the audit process, which software and techniques they use and the possible causes for non use or less efficient use of CAATs.
Zeleke Belay Temesgen
openaire +3 more sources
This thesis explores the impact of Information Technology (IT) on auditing, particularly those factors that facilitate and hinder the acceptance of Computer-Assisted Audit Techniques (CAATs). Despite IT's prominent role in auditing, the theoretical understanding of the elements that enable and constrain the application of CAATs remain insufficiently ...
Jain, Aditi
openaire +2 more sources
The Effects of Computer Assisted Audit Techniques (CAATs) on the Performance of Audit Work
SSRN Electronic Journal, 2023 Roseline Agwupuye
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Topic: the Effects of Computer Assisted Audit Techniques (CAATs) on the Performance of Audit Work
SSRN Electronic Journal, 2023 Roseline Elu Agwupuye
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Moderating the role of top management commitment in usage of computer-assisted auditing techniques [PDF]
Accounting, 2021 The importance of computer-assisted auditing techniques (CAATs) is widely acknowledged by auditors. However, the current usage of CAATs is not as broad as expected.
Daoud, Luay +3 more
doaj +1 more source
Contemporary Accounting Research, Volume 40, Issue 2, Page 981-1012, Summer 2023., 2023 ABSTRACT As audit technology becomes more widespread, practice and academia are raising concerns about the costs and benefits of these technologies. We examine how internal auditors use technology‐based audit techniques (TBATs) and how TBATs impact the efficiency and effectiveness of their audits.
Marc Eulerich +3 more
wiley +1 more source
PENGARUH INDEPENDENSI, PENGALAMAN, DAN PENERAPAN TEKNIK AUDIT BERBANTUAN KOMPUTER (TABK) TERHADAP EFEKTIVITAS PELAKSANAAN AUDIT INVESTIGATIF DALAM MENDETEKSI KECURANGAN [PDF]
, 2020 MOKHAMMAD RIDWAN FAUZI. The Influence of Independence, Experience, and Application of Computer Assisted Audit Techniques (CAAT) on the Effectiveness of Investigative Audit Implementation in Detecting Fraud.
FAUZI, MOKHAMMAD RIDWAN
core +3 more sources
Why don't auditors use computer-assisted audit techniques? study at small public accounting firms [PDF]
, 2020 This study aims to examine the effect of technology, organization, and environment on the use of Computer-Assisted Audit Techniques (CAATs). The object of this study is the auditors working at Public Accounting Firms in Jakarta area.
Firman, M. Asmeldi +2 more
core +1 more source