auditors employed by Big 4 firms aremore likely to audit larger clients who possess more complex IT and thus drive CAAT usage. Second, Big 4 audit firms have more resources available to them to respond to current developments and clients' needs
auditors employed by Big 4 firms aremore likely to audit larger clients who possess more complex IT and thus driveCAAT usage. Second, Big 4 audit firms have more resources available to them to respond to current developments and clients' needs