A comprehensive model for factors affecting the usage of computer‑assisted auditing tools and techniques

Abstract

The paper aims to highlight the most important factors affecting using computer-assisted auditing tools and techniques, with special attention given to three levels covering these factors: environmental level, audit firm level, and individual level. This requires two steps. The first one is to argue the models used in the adoption and implementation of technology. The second step is to review the academic literature on auditing that examines the factors affecting the usage of computer-assisted auditing tools and techniques. The researcher has presented a conceptual framework for a comprehensive understanding of factors affecting the use of computer-assisted auditing tools and techniques, which is beneficial for professional bodies and audit firms as well as researchers.