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As audits and financial information become increasingly complex, computer assisted audit techniques (CAATs) can be used to make audits more effective and efficient. Accounting students embarking on their auditing careers may use CAATs software. Having experience with CAATs and specifically Interactive Data Extraction and Analysis (IDEA) software will help set students apart from their peers. The purpose of this article is to provide a case to help students develop a working knowledge of CAATs software.

A Case to Provide Students Practice in Basic and Advanced Functions of IDEA Software