Purpose –The use of computer-assisted audit techniques and tools (CAATTs) is a part of many professionally recommended … audit procedures. This paper aims to argue that obtaining a better understanding of the factors underlying successful CAATTs …/methodology/approach –To help develop the understanding of the factors that lead to successful adoption of GAS, this paper uses current …

This paper evaluates the role of information technology and CAATTs and the way they could increase companies … companies during the CAATTs’ adoption process. Organizations arrive to change their conduct of business and to promote … efficiency above all. The conclusion of our study states that new technologies and CAATTs do have a significant impact on …