A Survey on Computer-assisted Audit Techniques (CAATs)
计算机辅助审计技术（CAATs）研究综述

Computer assisted audit techniques (CAATs) is an active research domain in audit field.CAATs are sur- veyed in this paper.Firstly,the concept of CAATs is analyzed.Then,the research contents of CAATs are classified. The common CAATs are analyzed and compared.According to the information technologies development condition, some new CAATs researched now are analyzed.Finally,the work of this paper is summarized,and the future research topics related to CAATs are also discussed.