“…Informationtechnologyiscrucialfortheauditfunction (Pedrosa,Costa,&Aparicio,2019). Theroleofauditsoftware,forexample,Computer-AssistedAuditToolsandTechniques(CAATTs), enablesauditorstoaccessalmostallbusinessdatainanorganisation,toanalysesandverifyfinancial statements'data;toconductcontrolandcompliancetests,whichenhancestheassessmentofeach businesstransactionandhencegreatlyimprovesthereliabilityofoutcomes,shortenstheauditing hours required and achieves better cost-effectiveness (Laureano & Pedrosa, 2016;Pedrosa et al, 2019).Therefore,theauditfunctionandstrategyshouldcoordinatewithIT-basedclientsforaudit reportpreparation (Bierstaker,Janvrin,&Lowe,2014).…”