Computer-assisted audit techniques (CAATs) include:

A Manual vouching only

B Generalized audit software and test data approaches

C Paper-only testing

D Client interviews

✓ Correct Answer: Option B

CAATs include generalized audit software (ACL, IDEA), test data, integrated test facilities, and parallel simulation.

💡 Why is B) the correct answer?

The correct answer to the question "Computer-assisted audit techniques (CAATs) include:" is Option B: Generalized audit software and test data approaches.

The other options — A) Manual vouching only, C) Paper-only testing, D) Client interviews — are incorrect for this CPA Exam Prep question. As explained above: CAATs include generalized audit software (ACL, IDEA), test data, integrated test facilities, and parallel simulation.

📚 About This CPA Exam Prep Practice Question

This 2-level CPA Exam Prep question from the Auditing & Attestation (AUD) topic is part of BrainForge Quiz's free exam preparation library. Each question includes the correct answer and a detailed explanation to help you understand the underlying concept, not just memorize the answer.

How to use this page: Read the question above, consider all four options (A through D), then check the highlighted correct answer and explanation. For active timed practice, start a free CPA Exam Prep practice test or use flashcards for spaced repetition review.

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Computer-assisted audit techniques (CAATs) include:

✓ Correct Answer: Option B

📚 About This CPA Exam Prep Practice Question

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