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COMPUTER AUDIT – THE BASICS




            CONSIDERATIONS BEFORE USING CAATs








                              Complexity of                      Volume of                      Data store in
                                   system                       transactions                 electronic format









                           Skills in the audit               Potential loss of               Attitude of client
                                    team                      independence







                              Compatibility
                           between auditor                  Utilities available               Cost associated
                               and client’s                        at client                 with use of CAATs

                                  systems








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