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This research aims to identify the use of computer assisted audit techniques among firms based on their audit process structure.

Audit Technology and the Use of Computer Assisted Audit Techniques.

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This research aims to identify the use of computer assisted audit techniques among firms based on their audit process structure.
Survey of 204 EDP auditing experts to analyze the adoption of audit techniques.
Firms categorized based on their audit structure: low, medium, and high.
Evaluation of the most frequently used auditing tools, particularly focusing on generalized audit software.
Low structured firms use computer assisted audit techniques most frequently.
Generalized audit software is the most commonly employed technique.
Accounts receivable identified as the most suitable application area for these tools.

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Survey examines use of computer assisted audit tools in firms with varying audit structures, suggesting trends.

Linda M. Lovata (1990) studied this question.

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