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...Computer assisted audit techniques contents paragraphs introduction description of caats considerations in the use using small entity it environments international auditing practices committee iapc federation accountants issues statements to provide practical assistance auditors implementing standards on isas or promote good practice do not have authority this statement does establish any new basic principles essential procedures its purpose is assist and development by providing guidance application regarding as an tool applies all uses involving a type size auditor exercises professional judgment determine extent which described may be appropriate light requirements s particular circumstances approved june for publication july public sector perspective psp issued set out at end iaps where there no material respects overall objectives scope change when conducted information technology environment however require consider known that improve effectiveness efficiency they also effective ...