Essays about: "CAATs"
Found 2 essays containing the word CAATs.
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1. The effect of Digital Tools on Auditors' Professional Scepticism : A Quantitative Study of Professional Scepticism in the Swedish Audit Profession
University essay from Jönköping University/IHH, FöretagsekonomiAbstract : Purpose: The purpose of this study is to investigate and analyze whether the relationship between structural domains represented by CAATs and judgment represented by professional scepticism is related to auditors’ individual characteristics, trait scepticism. Methodology: This study is based on a quantitative method in the form of a questionnaire sent to all Swedish authorized auditors. READ MORE
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2. Determinants for Effective Application of Software in Computer Assisted Auditing Techniques (CAATs)
University essay from Blekinge Tekniska Högskola/Sektionen för managementAbstract : 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. Once the determinant factors are identified, their implications for audit firms and to employees in the auditing profession are also discussed. READ MORE