We provide data on the extent to which computer‐related audit procedures are used and
whether two factors, control risk assessment and audit firm size, influence computer‐related
audit procedures use. We used a field‐based questionnaire to collect data from 181 auditors
representing Big 4, national, regional, and local firms. Results indicate that computer‐related
audit procedures are generally used when obtaining an understanding of the client system
and business processes and testing computer controls. Furthermore, 42.9 percent of …