Question: CAATs are automated scripts that can be used to validate data, test controls, and enable substantive testing of transaction details or account balances and generate

CAATs are automated scripts that can be used to validate data, test controls, and enable substantive testing of transaction details or account balances and generate supporting evidence for the audit. What does CAAT stand for? 

a. Computer-aided audit techniques.

b. Computer-assisted audit techniques.

c. Computerized audit and accounting techniques.

d. Computerized audit aids and tests.

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