Question 4 (25 Marks) The case study proposes that regular rotation and changes of the auditing firms could be an answer for the stubborn appalling auditing situations. It can also be argued that one of the reasons why this situation remains stubborn is the ever growing business automation complexity in business. Processes are automated to such an extent that it is very difficult for auditors to cast a wide enough net to catch all possible misstatements. It is for this reason that the auditing field had to also evolve and hence the introduction of the Computer Assisted Auditing Techniques (CAAT). Summarise the different CAATs techniques and why they can assist Auditing firms in this instance?