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ABSTRACT
This study investigates the relationship between Computer-Assisted Audit Techniques (CAATs) and audit efficiency in Nigeria. The increasing complexity of business operations and the reliance on digital data necessitate the adoption of technology-driven audit approaches. CAATs offer a range of tools and functionalities to automate tasks, enhance data analysis capabilities, and improve the overall efficiency of the audit process. This research explores the current state of CAATs adoption among audit firms in Nigeria, focusing on the perceived benefits and challenges associated with their utilization. The study examines how CAATs contribute to improved audit efficiency by analyzing factors such as reduced time spent on repetitive tasks, enhanced accuracy, and optimized resource allocation.
