Audit firms are increasingly engaging with advanced data analytics to improve the efficiency
and effectiveness of external audits through the automation of audit work and obtaining a …

Auditing is currently at a critical juncture. Specifically, advances in information technology in
conjunction with real-time approaches to conducting business are challenging the auditing …

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 …

Despite the usefulness of computer-assisted audit tools and techniques (CAATTs) in
increasing audit productivity and reducing costs, their adoption by audit firms is low in …

Purpose–The use of computer-assisted audit techniques and tools (CAATTs) is a part of
many professionally recommended audit procedures. This paper aims to argue that …

Purpose–Generalized audit software (GAS) is the tool use by auditors to automate various
audit tasks. As most accounting transactions are now computerized, auditing of accounting …

The rapid advancement of technology has had a significant impact on a wide range of
industries, including the auditing industry. It is now obvious that employing Computer …

Audit practitioners have been progressively adopting communications and analytic
technology to extend the scope, change the timing, and reduce the costs of audit processes …

The objectives of this research is to give a clear view of the electronic auditing environment
in companies, to determine the main benefits and challenges of Computer Assisted Audit …

The study examines the impacts of using two dimensions of the technology acceptance
model (TAM), perceived usefulness and perceived ease of use, on the adoption of big data …