What Are the Two Approaches of CAATs in Auditing Systems

question 25

Essay

What are the two approaches of CAATs in auditing systems? What are the differences between them?

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Definitions:

Visual Recognition

The ability to identify and categorize objects, places, or people through the process of seeing.

Hemispheric Lateralisation

The differentiation of functions between the two hemispheres of the brain.

Spatial Skills

The ability to recognize, analyze, and manipulate shapes and figures in a given space.

Logical Reasoning

The process of analyzing a situation and coming to a conclusion based on a set of given rules or principles.