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Line 101: CAATTs and CAATs are used interchangeably. While CAATs has emerged as the more common spelling, CAATTs is the more precise acronym. The acronym CAATTs solves one of the two problems with defining the acronym. CAATs means: '''C'''omputer '''A'''ided (or '''A'''ssisted) '''A'''udit '''T'''echniques (or '''T'''ools and '''T'''echniques) The first "A" and the "T" can have two different meanings depending on who uses the term. By using the term CAATTs, one is clearly incorporating both "Tools" AND "Techniques."

Computer-aided audit tools: Difference between revisions