We used two measures of CAAT acceptance for each respondent.
Respondents were first asked to select one audit they performed
within the past year for a client with highly computerized transaction
and financial reporting systems and indicate whether or not
each of the nine individual CAATs suggested by recent audit standards
was used on that audit. Aggregate client demographics indicate
that selected client asset size varies greatly with the average
reported at $1.8 billion in assets.7 On average, participants rated
the IT complexity for their selected client as 5.3 on a seven-point
scale where 1 = manual processing and 7 = highly computerized
financial reporting system.We totaled for each respondent the number
of CAATs used on the selected audit and refer to this measure as
TotalCAATUsage