Current Trends in the Audit Industry - IESBA | IFAC

additional CAATs (“Computer Assisted Auditing Techniques”) and data mining and analytic tools into the audit process with the objective of increasing the effectiveness of the audit and value of the audit to companies. At the same time, companies’ operations, business models, transactions and product/service offerings have become more complex

  Computer, Assisted, Technique, Auditing, Computer assisted auditing techniques