دانلود رایگان مقاله عوامل موثر بر استفاده حسابرسان از روش حسابرسی به کمک کامپیوتر

Abstract

To meet the challenges of rapid advances in client technology, audit standards urge auditors to use computerassisted audit tools and techniques (CAATs). However, recent research suggests that CAAT use is fairly low. This paper uses the Unified Theory of Acceptance and Use of Technology (UTAUT) to identify and then examines factors potentially influencing auditors’ use or non-use of CAATs. Examining auditor use of CAATs is important because CAATs hold out the promise of improving audit efficiency and effectiveness. Data was obtained from 181 auditors fromBig 4, national, regional, and local firms. Results indicate that outcome expectations, the extent of organizational pressures and technical infrastructure support influence the likelihood that auditors will use CAATs.

5. Discussion and implications

Despite the rapid growth of IT in business today and encouragement from regulators, prior research suggests that CAAT adoption by individual auditors remains relatively low (Curtis & Payne, 2008; Debreceny et al., 2005; Kalaba, 2002; Liang et al., 2001). CAAT usage is important since CAATs may increase audit effectiveness and efficiency (Dowling, 2009; Dowling & Leech, 2007; Manson, McCartney, & Sherer, 2001). To obtain an understanding of factors that may impact auditor acceptance, we modified a recent technology acceptance theoretical model (UTAUT) from information systems research (Venkatesh et al., 2003) for the audit context. In contrast with other early auditing studies based on UTAUT which examine behavioral intention, we examine actual CAAT usage. Our modified model predicts that Performance expectancy, Effort expectancy, Social influence, and Facilitating conditions will influence CAAT usage.