@article{202402.0245, doi = {10.20944/preprints202402.0245.v1}, url = {https://doi.org/10.20944/preprints202402.0245.v1}, year = 2024, month = {February}, publisher = {Preprints}, author = {Nabil Ahmad Mareai Senan}, title = {Influential Factors Shaping the Adoption and Utilization of Audit Technology (CAATS) in the Audit Practices in Saudi Arabia: Human Capital Expertise as a Moderating Factor}, journal = {Preprints} }