The usage for the nine different CAATs suggested by recent audit
standards is relatively low ranging from 35% of respondents who used CAATs to test an entire population (rather than a sample) to 55% of respondents who used CAATs to check the accuracy of electronic files (see Table 2).9 Furthermore, we report the mean importance rating respondents assigned to each CAAT on a scale with 1 = not important and 7 = important. These importance ratings ranged from 3.35 for CAATs used to test an entire population (rather than a sample) to 4.16 for CAATs used to check the accuracy of electronic files