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Exploring Auditors' Perceptions of the Usage and Importance of Audit Information Technology

Exploring Auditors' Perceptions of the Usage and Importance of Audit Information Technology 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 technology tools used and factors influencing the use of these; it tests the association between the perceived use and importance of the tools and firm‐specific/auditor‐specific characteristics. Using interviews and questionnaires from auditors at Big 4 and international non‐Big 4 audit firms, the findings reflect the highly perceived importance of using audit technology in technical and administrative procedures, specifically to assess risk. We find that the perceived use and importance of audit technology is relatively higher for those in Big 4 firms, with less years of auditor experience and higher auditor technology expertise, and those in management positions. The results provide policy makers with guidance on the opportunities and challenges of using information technology in the audit process. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png International Journal of Auditing Wiley

Exploring Auditors' Perceptions of the Usage and Importance of Audit Information Technology

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Publisher
Wiley
Copyright
Copyright © 2015 John Wiley & Sons Ltd
ISSN
1090-6738
eISSN
1099-1123
DOI
10.1111/ijau.12039
Publisher site
See Article on Publisher Site

Abstract

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 technology tools used and factors influencing the use of these; it tests the association between the perceived use and importance of the tools and firm‐specific/auditor‐specific characteristics. Using interviews and questionnaires from auditors at Big 4 and international non‐Big 4 audit firms, the findings reflect the highly perceived importance of using audit technology in technical and administrative procedures, specifically to assess risk. We find that the perceived use and importance of audit technology is relatively higher for those in Big 4 firms, with less years of auditor experience and higher auditor technology expertise, and those in management positions. The results provide policy makers with guidance on the opportunities and challenges of using information technology in the audit process.

Journal

International Journal of AuditingWiley

Published: Nov 1, 2015

References