Purpose–The audit of corporations is now dependent on the examination of corporate
computer systems. Although tools and techniques have been available for decades, there …

In this paper, I examine the current status of the uses and implementation of technology in
the external auditing profession. For purposes of this paper, an auditor refers to a Certified …

This study provides novel evidence on the extent to which auditors perceive the usage and
importance of audit technology in an emerging market. It explores the types of audit …

In the future, paperless audits will become commonplace as audit clients increasingly shift to
paperless systems and audit software is developed that allows auditors to complete most …

As audit technology becomes more widespread, practice and academia are raising
concerns about the costs and benefits of these technologies. We examine how internal …

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 …

Audit firms use information technology (IT) to improve audit quality, effectiveness, and
efficiency. While audit IT has evolved over the past decade, limited guidance is available to …

Purpose The purpose of this paper is to explore the effects of emerging technology
(technology adoption, perceived benefits, technological challenges and ease of use) and …

Information technology (IT) use can directly impact audit judgment and ultimately audit
effectiveness and efficiency. Although IT has significantly changed the audit process, few …

Technology advancements provide opportunities for auditors to use new tools in the audit
process. This study presents a synthesis of technology-related auditing research to identify …