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сокращение
computer-assisted audit techniques
общая лексика
CAATs компьютеризированные методы аудита (позволяют проверять наличие, полноту и правильность информации, содержащейся в бухгалтерских записях и отчетности, а также оценивать эффективность проверки процедур компьютерного учета и обработки информации)
Computer-assisted audit tool (CAATs) or computer-assisted audit tools and techniques (CAATTs) is a growing field within the IT audit profession. CAATs is the practice of using computers to automate the IT audit processes. CAATs normally include using basic office productivity software such as spreadsheets, word processors and text editing programs and more advanced software packages involving use statistical analysis and business intelligence tools. But also more dedicated specialized software are available (see below).
CAATs have become synonymous with data analytics in the audit process.