Pilot testing provided us feedback on three certain instrument
design issues. First, we initially considered asking participants if they
used each audit procedure in a typical audit. However, pilot study participants indicated that given the wide diversity of client IT, that they had difficulty identifying specific CAAT usage for their typical client. Therefore, we asked participants to select one client with highly computerized systems and indicate if they used each CAAT for that selected client. This is similar to the method used by Gibbins et al. (2001), Nelson et al. (2002), Dowling (2009), and Brazel et al. (2010).