Adoption computer assisted audit tools and technique

Adoption computer assisted audit tools and technique

Author: worker Date of post: 18.07.2017

James Bierstaker, Diane Janvrin, D.

To meet the challenges of rapid advances in client technology, audit standards urge auditors to use computer-assisted 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 auditors from Big 4, national, regional, and local firms.

Examining the adoption of computer-assisted audit tools and techniques: Cases of generalized audit software use by internal auditors: Managerial Auditing Journal: Vol 29, No 4

Results indicate that outcome expectations, the extent of organizational pressures and technical infrastructure support influence the likelihood that auditors will use CAATs. What factors influence auditors' use of computer-assisted audit techniques? Bierstaker, James; Janvrin, Diane ; Lowe, D.

adoption computer assisted audit tools and technique

N2 - To meet the challenges of rapid advances in client technology, audit standards urge auditors to use computer-assisted audit tools and techniques CAATs. AB - To meet the challenges of rapid advances in client technology, audit standards urge auditors to use computer-assisted audit tools and techniques CAATs. Cookies are used by this site.

To decline or learn more, visit our Cookies page. Home Profiles Departments and Centers Scholarly Works Activities Equipment Grants Prizes. Abstract To meet the challenges of rapid advances in client technology, audit standards urge auditors to use computer-assisted audit tools and techniques CAATs.

The CDx Executive Team

Original language English US Pages from-to Number of pages 8 Journal Advances in Accounting Volume 30 Issue number 1 DOIs http: Keywords Auditor technology adoption CAATs UTAUT. ASJC Scopus subject areas Accounting Finance.

Session 3. Computers as management tools

Cite this Apa Standard Harvard Vancouver Author BIBTEX RIS Bierstaker, J. Advances in Accounting , 30 1 , Advances in Accounting , Vol. Bierstaker J, Janvrin D , Lowe DJ.

A view of cloud computing

TY - JOUR T1 - What factors influence auditors' use of computer-assisted audit techniques? AU - Bierstaker,James AU - Janvrin,Diane AU - Lowe,D.

Jordan PY - Y1 - N2 - To meet the challenges of rapid advances in client technology, audit standards urge auditors to use computer-assisted audit tools and techniques CAATs. KW - Auditor technology adoption KW - CAATs KW - UTAUT UR - http: Access to Document Link to publication in Scopus. To decline or learn more, visit our Cookies page About web accessibility.

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