COMPUTER ASSISTED AUDIT TECHNIQUES AND AUDIT EFFICIENCY IN NIGERIA
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Abstract
Today, audit efficiency is a major concern, especially in Nigeria's fast-changing financial scene. Audit efficiency is all about how well auditors can do their job, making sure financial reports are accurate and finished on time. Some key signs of audit efficiency include how long audits take, time spent on specific tasks, and any drop in overall audit time thanks to tools like ComputerAssisted Audit Techniques (CAATs). Also, looking at how much automated tools are used and how they cut down on process times gives a clearer picture of how audits are improving.
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