In relation to the world, audit is relatively young discipline in the Republic of Croatia, but although its development here is slower, it is nevertheless necessary for auditors, along with all the learned and applicable knowledge, to have knowledge in the field of computer and information technologies. In order to ensure acceleration, simplification and greater certainty when carrying out audit procedures for financial statements, it is essential that auditors know tools and techniques that would ensure them greater accuracy in carrying out their tasks and leave small possibility of audit risk. Such tools, known as CAATs tools and techniques or Computer-assisted audit tools and techniques are already deeply implemented in auditing processes in countries where audit is a highly developed discipline, so the aim of this paper is to determine the information of domestic audit firms about the aforementioned computer support and the importance it provides during audit of financial statements. The paper presents the theoretical framework for auditing financial statements and its procedure, and explains the meaning and possibilities of CAATs tools and techniques. Finally, data based on the conducted survey were analysed and the results on positions and challenges, confronted by the employees of audit firms in terms of computer support, i.e. CAATs tools and techniques during the audit of financial statements, are presented.