Digitalization is a challenge of the current environment. and the digital transition has extended to the audit profession. It affects the technology used by clients and the pressure on auditors by audit regulations to apply and use computer-assisted audit techniques (CAATs). The results of specialized literature indicate that the application and use of CAATs in auditing practice are l... https://www.countryscenesaddleryandpetsuppliers.shop/product-category/hole-punch/