In light of the increasing demand on auditors to make the audit more effective and efficient, this paper presents a brief summary of the most prominent computer assisted audit tools and techniques (CAATTs), which auditors can use to increase audit efficiency and effectiveness. Additionally, the results of a survey of governmental auditors which inquired about their perceptions of a specific type of CAATTs (generalized audit software proxied by the use of Audit Control Language or ACL) are presented. Results show that auditors seemed to perceive the potential benefits associated with ACL; however, they displayed a lower confidence in their technical abilities in using the application. Also, the auditors surveyed expressed a desire to increase their skills through increased ACL training. Taken together, these results give audit decision makers evidence that additional technical training is needed and desired by auditors.

The accuracy of Mexican-American adolescents' self-reported weights, heights, and body mass indexes was evaluated with data from the Hispanic Health and Nutrition Examination Survey. On average, adolescents with low measured body mass indexes and high measured body mass indexes overestimated and underestimated their weights, respectively. Categories of low and high body mass indexes created by applying cutoffs to reported body mass indexes had low sensitivities. For weight, height, and body mass indexes, measured and reported values were highly correlated. This high correlation suggests that adolescents' reported values can be used as continuous variables in multivariate analyses with only small errors resulting in the coefficients for weight, height, and body mass index.

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