Which of the following is an advantage of computer-assisted audit techniques (CAATs)?a. All the CAATs programs are written in one computer language.b. The software can be used for audits of clients that use differing computer equipment and file formats.c. The use of CAATs has reduced the need for the auditor to study input controls for computer-related procedures.d. The use of CAATs can be substituted for a relatively large part of the required testing.

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
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Chapter1: Financial Statements And Business Decisions
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Which of the following is an advantage of computer-assisted audit techniques (CAATs)?
a. All the CAATs programs are written in one computer language.
b. The software can be used for audits of clients that use differing computer equipment and file formats.
c. The use of CAATs has reduced the need for the auditor to study input controls for computer-related procedures.
d. The use of CAATs can be substituted for a relatively large part of the required testing.

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