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Computer Assisted Auditing Techniques

Computer Assisted Auditing Techniques

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Computer Assisted Auditing Techniques (CAATs) refer to the use of computer software and tools to enhance the efficiency and effectiveness of the auditing process. These techniques facilitate data analysis, sampling, and testing, allowing auditors to evaluate financial records and compliance with regulations more accurately and efficiently.
lightbulbAbout this topic
Computer Assisted Auditing Techniques (CAATs) refer to the use of computer software and tools to enhance the efficiency and effectiveness of the auditing process. These techniques facilitate data analysis, sampling, and testing, allowing auditors to evaluate financial records and compliance with regulations more accurately and efficiently.
Determinants of Audit automation adoption among audit firms in Ghana
by Cornelius Adorm-Takyi and 
1 more
George Tackie

2025, Journal of Business and Enterprise Development (JOBED)

Automation is widely recognised to be revolutionising the auditing profession. Despite the known benefits, it is reported that auditors are not fully leveraging the potential value of certain automated tools and techniques. To understand... more
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The role of artificial intelligence in achieving auditing quality for small and medium enterprises in the Kingdom of Saudi Arabia
by Asaad M Musa and 
1 more
Hamza Lefkir

2024, International Journal of Data and Network Science

This study seeks to investigate the variables that affect small and medium enterprises (SMEs) adoption of the usage of artificial intelligence (AI) and audit quality analysis from the perspectives of external auditors and accountants in... more
Fig. 1. Research framework adapted from the unified theory of acceptance and use of technology (UTAUT) model
Fig. 2. Confirmatory Factor Analysis
Fig. 4. SEM Multi-group analysis (SMEs Model) To examine whether or not the participant’s types of job (auditing office, SMEs) affected the study hypothesis, SEM and a multi-group analytic approach were used as assessment tools. Therefore, data were divided into groups for auditing offices (40) and SMEs (80). To find any changes, the model trajectories of the two separate groups were compared. The variance between the whole structural models of the two groups under study can be learned through a y2 difference test (auditing office vs. SMEs). Concerning the results, it is possible that one or more of the regressions between the two groups under investigation are not equal. The precise differences between the regressions along the path to each group, however, are not supported by the y2 difference test. As a result, two groups were created in the AMOS v.26 graphics for each type of task to evaluate the variations in each route (hypothesis). For each type of employment, two categories were created in the AMOS v.26 graphics: one for auditing offices (which had a total of 40 participants) and another for SMEs (which had a total of 80 participants). Each regression was given a specific name for the test's purposes. Bootstrapping was used during the study to produce the confidence interval between the two tested groups. Table 5 shows that several important distinctions were emphasized for each group.
To make sure the factor structure derived from the EFA is plausible, confirmatory factor analysis (CFA) is performed. Fol- lowing the testing, it was established that 20 indicators had been loaded with a coefficient of more than 0.50 on each of the five latent variables (PE, EE, SI, FC, and AQ); as shown in Fig. 2. This model took into consideration only the relationships between indicators and combination; assuming covariance between latent variables (Anderson & Gerbing, 1988). and table 3 shows model fit measures; extracted from the statistical analysis software AMOS 26.
Table 3
Table 4 There is a significant statistical effect for Artificial Intelligence (AJ) on the Audit Quality (AQ), which confirms the acceptance of (1).
Note **, p-value < 0.05; ***, p-value < 0.001. Significant at the 0.05 level. Critical Ratios for Differences > 1,96 Significant. Table 5
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Auditors' Usage of Computer Assisted Audit Tools and Techniques: Empirical Evidence from Nigeria
by Monkey •D• Luffy

2024, Research Journal of Applied Sciences, Engineering and Technology

This study examines use of computer assisted audit tool and techniques in audit practice in the Niger Delta of Nigeria. To achieve this objective, data was collected from primary and secondary sources. The secondary sources were from... more
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The role of artificial intelligence in achieving auditing quality for small and medium enterprises in the Kingdom of Saudi Arabia
by Hamza Lefkir and 
1 more
ASAD MUBAREK

2024, International Journal of Data and Network Science

This study seeks to investigate the variables that affect small and medium enterprises (SMEs) adoption of the usage of artificial intelligence (AI) and audit quality analysis from the perspectives of external auditors and accountants in... more
Fig. 1. Research framework adapted from the unified theory of acceptance and use of technology (UTAUT) model
Fig. 2. Confirmatory Factor Analysis
Fig. 4. SEM Multi-group analysis (SMEs Model) To examine whether or not the participant’s types of job (auditing office, SMEs) affected the study hypothesis, SEM and a multi-group analytic approach were used as assessment tools. Therefore, data were divided into groups for auditing offices (40) and SMEs (80). To find any changes, the model trajectories of the two separate groups were compared. The variance between the whole structural models of the two groups under study can be learned through a y2 difference test (auditing office vs. SMEs). Concerning the results, it is possible that one or more of the regressions between the two groups under investigation are not equal. The precise differences between the regressions along the path to each group, however, are not supported by the y2 difference test. As a result, two groups were created in the AMOS v.26 graphics for each type of task to evaluate the variations in each route (hypothesis). For each type of employment, two categories were created in the AMOS v.26 graphics: one for auditing offices (which had a total of 40 participants) and another for SMEs (which had a total of 80 participants). Each regression was given a specific name for the test's purposes. Bootstrapping was used during the study to produce the confidence interval between the two tested groups. Table 5 shows that several important distinctions were emphasized for each group.
To make sure the factor structure derived from the EFA is plausible, confirmatory factor analysis (CFA) is performed. Fol- lowing the testing, it was established that 20 indicators had been loaded with a coefficient of more than 0.50 on each of the five latent variables (PE, EE, SI, FC, and AQ); as shown in Fig. 2. This model took into consideration only the relationships between indicators and combination; assuming covariance between latent variables (Anderson & Gerbing, 1988). and table 3 shows model fit measures; extracted from the statistical analysis software AMOS 26.
Table 3
Table 4 There is a significant statistical effect for Artificial Intelligence (AJ) on the Audit Quality (AQ), which confirms the acceptance of (1).
Note **, p-value < 0.05; ***, p-value < 0.001. Significant at the 0.05 level. Critical Ratios for Differences > 1,96 Significant. Table 5
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Examining the Auditors� Acceptance of Big Data Analytics Technology Platform: Evidence from Government Auditors in Indonesia
by ERNA FIITRI KOMARIYAH

2024, The Indonesian Journal of Accounting Research

This study examines the determinants of auditors' acceptance of big data analytics (BDA) technology. Using the responses from 83 government auditors, we test the model built from the Unified Theory of Acceptance and Usage of Technology... more
3.1 Research Design, Data Collection, and Respondents Based on five hypotheses, we develop a research model shown in Figure 1.
4xample of Information Provided in The Data Analytics Dashboard and Its Benefit for Auditor 2.4 Challenges of Using Big Data Analytics in Auditing challenge of data integration and skill fulfillment (EY, 2018). Before big data, they facec many information systems for their clients and within those systems. After the presence
Development of Research Instrument
Descriptive Statistics, Convergent Validity, and Construct Reliability Performance expectancy construct, item PE 1, "Using BDA technology enables
Discriminant Validity are valid and can be used for further structural model evaluation. loading indicator of each is more than 0.7 (as shown in Table 5). Therefore, all indicators
Note: Bold and italic: All constructs meet the Fornell-Larcker Criteria. Bold: Cross-loading score of each questionnaire item.
This study examines the auditors' acceptance of the BDA technology platform. We
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Design of Framework for Computer Assisted Information Systems Auditing Methodology (CAISAM)
by zdravko krakar

2024

Auditors are compelled to examine not only general information systems controls in order to confirm if information system is in general terms adequate and that certain activities have been undertaken so decisions can be made according to... more
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Auditors' Usage of Computer Assisted Audit Tools and Techniques: Empirical Evidence from Nigeria
by Monkey D. Luffy

2023, Research Journal of Applied Sciences, Engineering and Technology

This study examines use of computer assisted audit tool and techniques in audit practice in the Niger Delta of Nigeria. To achieve this objective, data was collected from primary and secondary sources. The secondary sources were from... more
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Design of Framework for Computer Assisted Information System Auditing Methodology
by Mario Zgela

2023

Auditors are compelled to examine not only general information systems controls in order to confirm if information system is in general terms adequate and that certain activities have been undertaken so decisions can be made according to... more
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Why don't auditors use computer-assisted audit techniques? study at small public accounting firms
by Sepky Mardian

2023

This study aims to examine the effect of technology, organization, and environment on the use of Computer-Assisted Audit Techniques (CAATs). The object of this study is the auditors working at Public Accounting Firms in Jakarta area.... more
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Fraud Risk Assessment: A Story Based Approach Outperforms the Checklist
by James Bierstaker

2023, Current Issues in Auditing

SUMMARY Bierstaker, Hanes-Downey, Rose, and Thibodeau (2018) investigate whether using a fraud story (a one-page summary of the key facts in an SEC AAER written as a narrative) as compared to a traditional checklist improves fraud risk... more
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Implementation Of Data Mining Association Methods With Apriori Algorithm For Determining The Key Players Of Football Club
by Ari Zakaria

2023, International journal of computer techniques

Persija (Persatuan Sepak Bola Indonesia Jakarta) is a professional football team that has been legendary in the history of football in Indonesia. The team, which is under the management of PT Persija Jaya Jakarta, has won eleven titles... more
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Evolution of Auditing: From the Traditional Approach to the Future Audit
by Abdullah Al-Awadhi

2023, Emerald Publishing Limited eBooks

The purpose of this white paper is to discuss the evolution of auditing and the history of the traditional audit. This white paper is the second essay in the update to the 1999 CICA and AICPA Research Report on Continuous Auditing. This... more
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A Review and Evolution of Digital Audit on Auditor Performance
by aziatul ghazali

2023, IPN Journal of Research and Practice in Public Sector Accounting and Management

The study aims to understand the role of the external auditor in the adoption of digital audit in Malaysia. Design/Methodology/Approach: A literature review was conducted to provide comprehensive knowledge to determine the factors... more
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Auditors' Usage of Computer Assisted Audit Tools and Techniques: Empirical Evidence from Nigeria
by Monkey Luffy

2023, Research Journal of Applied Sciences, Engineering and Technology

This study examines use of computer assisted audit tool and techniques in audit practice in the Niger Delta of Nigeria. To achieve this objective, data was collected from primary and secondary sources. The secondary sources were from... more
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The Effect of Facilitating Condition on Computer-Assisted Audit Techniques Usage in Nigeria
by yohanna jugu

2023, The International Journal of Management

Facilitating condition connotes the degree to which an external auditor believes organisational and technical infrastructures are available to support Computer-Assisted Audit Techniques (CAATs) usage. The use of CAATs has been argued to... more
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Evolution of Auditing: From the Traditional Approach to the Future Audit
by Abdullah Alawadhi

2023, Continuous Auditing

The purpose of this white paper is to discuss the evolution of auditing and the history of the traditional audit. This white paper is the second essay in the update to the 1999 CICA and AICPA Research Report on Continuous Auditing. This... more
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Moderating the role of top management commitment in usage of computer-assisted auditing techniques
by Luay Daoud

2023, Accounting

The importance of computer-assisted auditing techniques (CAATs) is widely acknowledged by auditors. However, the current usage of CAATs is not as broad as expected. In this work, the technology–organization–environment framework is used... more
3.2. Cost—-benefit of technology On the basis of the TOE framework, we build a conceptual model for evaluating CAAT usage (Fig. 1). As displayed in Fig. 1, the antecedents of an audit firm’s CAAT usage, i.e. the factors affecting an audit firm’s CAAT use, comprise the left portion of the model. The improvement of audit performance through CAATs is presented on the right side. In this work, the cost-benefit of technology refers to the advantages that CAATs could provide the organisation. These advantages include cost reduction, quick decision making, increased efficiency and so on (Rawwash, et al., 2020; Ramen et al., 2015; Temesgen, 2004; Widuri, 2014). According to the related theory, possible adopters perform as for an explicit or an implicit cost-benefit analysis. In this regard, possible adopters are expected to adopt an innovation with more prominent benefits than the past idea (Ahmad et al., 2015; Cao, Jones, & Sheng, 2014; Rogers, 2003). As suggested by Rushinek and Rushinek (1995), the adoption of accounting software package entails the consideration of various factors, such as cost, ease of installation and use, on-disk tutorial and error recovery. Tan, Teo and Lai (2011) used cost-effectiveness to measure technology performance. Several studies have identified relative advantage as an important indicator of CAATs adoption (Ahmi et al., 2014; Rosli et al., 2013; Tijani, 2014). Similarly, we predict herein that audit firms are likely to use CAATs if they perceive these technologies as beneficial.
Table 1
Table 3 Table 2 Discriminant validity
Note: AFU: Audit firm’s use of CAATs, TCB: technology cost-benefit, TC: technology compatibility, S: size, RE: readiness, CAC: client’s AIS complexity, CP competitive pressure, AP: audit performance, TMC: top management commitment.
Table 4
Results of direct effect hypotheses Note: AFU: Audit firm’s use of CAATs, TCB: technology cost-benefit, TC: technology compatibility, S: size, RE: readiness, CAC: client’s ‘AIS complexity, CP: competitive pressure, AP: audit performance.
Table 6 H8 proposed that top management commitment moderates the relationship between audit firms’ use of CAATs and audit performance. Our results (Table 4) indicated that top management did not exert a moderating effect (top management x audit firm’s use of CAATs) between audit firms’ use of CAATs and audit performance (B = 0.078, C.R. = 1.649, P > 0.05) given the P-value (0.099) of the moderating effect being greater than 0.05. Thus, H8 was rejected. nevertheless, the findings indicated that top management directly affected audit performance (6 = 0.174, C.R. = 2.688, P < 0.05). Thus, an increase in top management commitment will directly boost audit performance.
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Auditor's Perception of Usage and Importance of Audit Technology in Vietnam
by Quế Trân Đàng Nguyễn

2023, Asian Business Research

This study is conducted for providing new evidence on the extent to which auditors are aware of the use and importance of audit technology in an age of industrial revolution 4.0. By using interviews and questionnaires of auditors at... more
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Application of Computer-Assisted Audit Tools andTechniques (CAATTs) in audit firms
by Siti Zabedah Saidin

2023

This paper explores the application of Computer-Assisted Audit Tool and Techniques (CAATTs) and the reasons for the use of CAATTs application among audit firms in Malaysia. The study uses survey and interview methods to explore the types... more
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Auditors' Usage of Computer Assisted Audit Tools and Techniques: Empirical Evidence from Nigeria
by Monkey D Luffy

2023, Research Journal of Applied Sciences, Engineering and Technology

This study examines use of computer assisted audit tool and techniques in audit practice in the Niger Delta of Nigeria. To achieve this objective, data was collected from primary and secondary sources. The secondary sources were from... more
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Auditors' Usage of Computer Assisted Audit Tools and Techniques: Empirical Evidence from Nigeria
by monkey luffy

2023, Research Journal of Applied Sciences, Engineering and Technology

This study examines use of computer assisted audit tool and techniques in audit practice in the Niger Delta of Nigeria. To achieve this objective, data was collected from primary and secondary sources. The secondary sources were from... more
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Auditors' Usage of Computer Assisted Audit Tools and Techniques: Empirical Evidence from Nigeria
by Monkey D Luffy

2023, Research Journal of Applied Sciences, Engineering and Technology

This study examines use of computer assisted audit tool and techniques in audit practice in the Niger Delta of Nigeria. To achieve this objective, data was collected from primary and secondary sources. The secondary sources were from... more
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Auditors' Usage of Computer Assisted Audit Tools and Techniques: Empirical Evidence from Nigeria
by Monkey D. Luffy

2023, Research Journal of Applied Sciences, Engineering and Technology

This study examines use of computer assisted audit tool and techniques in audit practice in the Niger Delta of Nigeria. To achieve this objective, data was collected from primary and secondary sources. The secondary sources were from... more
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Auditor's Perception of Usage and Importance of Audit Technology in Vietnam
by Que Nguyen

2023, Asian Business Research

This study is conducted for providing new evidence on the extent to which auditors are aware of the use and importance of audit technology in an age of industrial revolution 4.0. By using interviews and questionnaires of auditors at... more
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User’s Perception on the Adoption of Computer-Assisted Audit Tools and Techniques (Caatts) in Detecting Fraud Among Deposit Money Banks
by David Adeyanju

2023, Innovare Journal of Social Sciences

Innovations in information technology have increased the demand for computer-assisted approaches in carrying out audit functions in organizations. In the banking industry, the use of computer-assisted audit tools and techniques (CAATTs)... more
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User's Perception on the Adoption of Computer Assisted Audit Tools and Techniques (Caatts) in Detecting Fraud Amongst Deposit Money Banks
by David Adeyanju

2023, Zenodo (CERN European Organization for Nuclear Research)

Innovations in information technology has increased the demand for computer-assisted approaches in carrying outaudit functions in organizations. In the banking industry, the use of Computer Assisted Audit Tools and Techniques (CAATTs) by... more
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Impact of Computer Assisted Audit Tools and Techniques (Caatts) on Fraud Detection: Evidence from Deposit Money Banks in Nigeria
by David Adeyanju

2023, Zenodo (CERN European Organization for Nuclear Research)

Businesses across the world have seen tremendous changes as a result of information technology and have drastically altered the way transactions are documented, tracked, and reported in the accounting profession. The study investigated... more
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Auditors' Usage of Computer Assisted Audit Tools and Techniques: Empirical Evidence from Nigeria
by Monkey Luffy

2023, Research Journal of Applied Sciences, Engineering and Technology

This study examines use of computer assisted audit tool and techniques in audit practice in the Niger Delta of Nigeria. To achieve this objective, data was collected from primary and secondary sources. The secondary sources were from... more
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Beyond Traditional Audits: The Implications of Information Technology on Auditing
by Humaiz Shaikh

2023, International Journal of Engineering & Technology

This paper examines the manner in which audits would be conducted in the future and how technology has transformed and impacted the business processes of public, private sector entities and various organisations and the guidelines which... more
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Factors affecting the use of generalized audit software in audit process in Indonesia
by Sebastianus Laurens

2023, Accounting

The financial world has grown significantly in the last five years, where insurance companies, finance companies, lending and borrowing between page users will increasingly grow along with technological developments. This should be an... more
Fig. 1. The structure of the factors influencing on the use of GAS among external authors Ahmi and Kent (2012) stated that Generalized audit software (GAS) is a tool used by auditors to automate various audit tasks. (Singleton & Ph, 2006) stated the benefits of using Generalized Audit Software (GAS) are firstly to develop a number of computerized anti-fraud audit procedures that are regularly executed against an organization's database, secondly to test internal controls embedded in them, third to be more efficient to meet all the responsibilities and duties assigned to the auditor. There are nine main factors affecting the use of GAS among external auditors using non-GAS as shown in Fig 1.
Fig. 2. The research method Hs: Social influence has a significant influence on the usage of the General Auditing Software
Table 3 Based on the table above, showed that with the t-table in the number of approximately 74 samples with 5% tolerance as 0,235, all the indicators are valid that can be used for further statistical tests.
Table 4 Table 4 above is showing to the research that the samples are reliable (with all Cronbach’s alpha as high category) and can be used for further statistical tests.
Table 5
Table 5
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Auditors' Usage of Computer Assisted Audit Tools and Techniques: Empirical Evidence from Nigeria
by Monkey D. Luffy

2023, Research Journal of Applied Sciences, Engineering and Technology

This study examines use of computer assisted audit tool and techniques in audit practice in the Niger Delta of Nigeria. To achieve this objective, data was collected from primary and secondary sources. The secondary sources were from... more
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Considerations for bridging the Audit Expectation Gap: A Desk Review
by CHARLES GUANDARU KAMAU

2023

The difference between what the general public and users of financial information believe auditors are responsible for and what auditors actually believe their obligations are is known as the expectation gap. This study aims to identify... more
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Auditors' Usage of Computer Assisted Audit Tools and Techniques: Empirical Evidence from Nigeria
by Monkey D.Luffy

2023, Research Journal of Applied Sciences, Engineering and Technology

This study examines use of computer assisted audit tool and techniques in audit practice in the Niger Delta of Nigeria. To achieve this objective, data was collected from primary and secondary sources. The secondary sources were from... more
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Impact Analysis of Generalized Audit Software (GAS) Utilization to Auditor Performances
by aries wicaksono

2023, Binus Business Review

This study aimed to understand whether the use of Generalized Audit Software (GAS) in the audit process had an impact on the auditors performance and to acquire conclusions in the evaluation form towards GAS audit process to provide a... more
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The Effect of Flipped Classroom on Self-efficacy and Satisfaction of Computer Auditing
by Ling-Yi Chou

2023

In this paper, we aim to explore the effect of flipped classroom teaching model on computer auditing learning self-efficacy and satisfaction. This research used experiment design method to establish a laboratory experiment that builds a... more
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Auditors’ Usage of Computer-Assisted Audit Techniques (CAATs): Challenges and Opportunities
by Rami Abu Wadi

2023, Lecture Notes in Computer Science

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 ComputerAssisted Audit Techniques (CAATs) and to review the opinions of... more
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Application of Computer-Assisted Audit Tools andTechniques (CAATTs) in audit firms
by Rusman Ghani

2023

This paper explores the application of Computer-Assisted Audit Tool and Techniques (CAATTs) and the reasons for the use of CAATTs application among audit firms in Malaysia. The study uses survey and interview methods to explore the types... more
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Spreadsheet Infusion in Small Audit Firms in Thailand
by Richard Fisher

2023

For decades, spreadsheets have been one of the most commonly used computer applications by auditors. However, the use of spreadsheets varies considerably from one firm to another. Successful spreadsheet implementation can be viewed as... more
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Evolution of Auditing: From the Traditional Approach to the Future Audit
by Abdullah Al-Awadhi

2023, Continuous Auditing

The purpose of this white paper is to discuss the evolution of auditing and the history of the traditional audit. This white paper is the second essay in the update to the 1999 CICA and AICPA Research Report on Continuous Auditing. This... more
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Auditors' Usage of Computer Assisted Audit Tools and Techniques: Empirical Evidence from Nigeria
by Monkey D. Luffy

2023, Research Journal of Applied Sciences, Engineering and Technology

This study examines use of computer assisted audit tool and techniques in audit practice in the Niger Delta of Nigeria. To achieve this objective, data was collected from primary and secondary sources. The secondary sources were from... more
Adopted from other authors
Table 6: Computer assisted audit tools and technique and social conditions
professional accountancy bodies in Nigeria should also include courses in computer information system audit as part of their training programmes and professional accountants should be made to appreciate the relevance of computer in the 21* century business environment in the provision of relevant accounting services for the sole aim of satisfying their clients and also audit firms need to increase their organizational and_ technical support to encourage the use of CAATTs. influence the likelihood that auditors will use computer assisted audit tools and techniques. The result also confirms with the study of Mahzan and Veerankutty (2011), that CAATTs have been used mostly as a problem solving aid. Our results revealed that the desire to use computer assisted audit tools and techniques are more likely from the popular accounting firms who audit companies with sophisticated accounting information and this clients with complex accounting information motivates auditors to acquire more knowledge and skills in computer audit to be able to satisfy their clients.
Table 11: Multiple regression output
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DETERMINANTS OF COMPUTER ASSISTED AUDIT TOOLS AND TECHNIQUES (CAATs) ADOPTION
by Suhaily Shahimi

2022, Advanced International Journal of Banking, Accounting and Finance

Determinants of the adoption of CAATs in the Internal Audit Departments are examined in this study by employing the Unified Theory of Acceptance and Use of Technology (UTAUT). The attributes that were taken from the UTAUT theoretical... more
Figure 1: Proposed Research Framework
Table 2: Respondents’ Demographic Profile Copyright © GLOBAL ACADEMIC EXCELLENCE (M) SDN BHD - All rights reserved
Table 3: Descriptive Statistics
Table 5: Pearson Correlation Analysis Volume 4 Issue 12 (September 2022) PP. 01-21 DOI 10.35631/AIJBAF.412001
Table 4: Cronbach’s Alpha Coefficient
Volume 4 Issue 12 (September 2022) PP. 01-21 DOI 10.35631/AIJBAF.412001
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Auditors' Usage of Computer Assisted Audit Tools and Techniques: Empirical Evidence from Nigeria
by Monkey D. Luffy

2022, Research Journal of Applied Sciences, Engineering and Technology

This study examines use of computer assisted audit tool and techniques in audit practice in the Niger Delta of Nigeria. To achieve this objective, data was collected from primary and secondary sources. The secondary sources were from... more
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Factors influencing usage of computer assisted audit techniques: evidence from Jordanian private’s companies
by Tamer Aljamal

2022, Global Journal of Economics and Business

Purpose – The aim of this research paper is to analyze the factors influencing the utilization of Computer Assisted Audit Techniques (CAATs) system in Jordanian private companies. Design/methodology/approach – The collection of data was... more
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Impact Analysis of Generalized Audit Software (GAS) Utilization to Auditor Performances
by aries wicaksono

2022, Binus Business Review

This study aimed to understand whether the use of Generalized Audit Software (GAS) in the audit process had an impact on the auditors performance and to acquire conclusions in the evaluation form towards GAS audit process to provide a... more
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Auditors' Usage of Computer Assisted Audit Tools and Techniques: Empirical Evidence from Nigeria
by Monkey Luffy

2022, Research Journal of Applied Sciences, Engineering and Technology

This study examines use of computer assisted audit tool and techniques in audit practice in the Niger Delta of Nigeria. To achieve this objective, data was collected from primary and secondary sources. The secondary sources were from... more
Adopted from other authors
Table 6: Computer assisted audit tools and technique and social conditions
professional accountancy bodies in Nigeria should also include courses in computer information system audit as part of their training programmes and professional accountants should be made to appreciate the relevance of computer in the 21* century business environment in the provision of relevant accounting services for the sole aim of satisfying their clients and also audit firms need to increase their organizational and_ technical support to encourage the use of CAATTs. influence the likelihood that auditors will use computer assisted audit tools and techniques. The result also confirms with the study of Mahzan and Veerankutty (2011), that CAATTs have been used mostly as a problem solving aid. Our results revealed that the desire to use computer assisted audit tools and techniques are more likely from the popular accounting firms who audit companies with sophisticated accounting information and this clients with complex accounting information motivates auditors to acquire more knowledge and skills in computer audit to be able to satisfy their clients.
Table 11: Multiple regression output
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Auditors' Usage of Computer Assisted Audit Tools and Techniques: Empirical Evidence from Nigeria
by Monkey D Luffy

2022, Research Journal of Applied Sciences, Engineering and Technology

This study examines use of computer assisted audit tool and techniques in audit practice in the Niger Delta of Nigeria. To achieve this objective, data was collected from primary and secondary sources. The secondary sources were from... more
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Continuous Auditing: Technology Involved
by Yohann Pierre Junior Aboa

2022

This study will concentrate on the latest factor causing changes in the domain of accountancy: technological advances. With a great deal of creativity and ingenuity, accountants around the world were able to find solutions to one of the... more
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Managers’ Perception on the IT Audit Recommendations: The Effect of Risk Significance, Ease of Implementation and Added Value on Implementation of Recommendations
by armend salihu

2022, Journal of ICT Standardization

The purpose of this study is to analyse the impact of the risk significance of audit results, the quality of the recommendations given on how easy it is to implement them, and the added benefit to the organization in implementing the... more
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Innovations in Financial Audit based on Emerging Technologies
by Lavinia Mihaela Cristea

2022, Audit Financiar

In the context of assessing the impact of IT concern on financial audit missions, the purpose of this paper is to investigate how new Big Data technologies shape the auditor profession, the methods and tools used. Motivation: technology... more
Table no. 3. Research Big Data Analytics in the auditing literature and specialized publications
Table no. 2. The SQL and NoSQL properties
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The Role Professional Accountant Firms play within the Liberian Market in Terms of Strategic Implementation of Financial Statement Audit
by Jerome M Kesselly

2022, TEXILA INTERNATIONAL JOURNAL OF ACADEMIC RESEARCH

The study has evaluated the role Professional Accountant Firms play in the Liberian market and to understand the strategic tools used in implementing financial statement Audits [1]. A deductive approach was adopted, and information was... more
positions in professional Accountant firms in Figure 2. Respondents by Age Group the age 36 to 45yrs of age hold Senior Auditor
Figure 1. Respondents by Gender group
Table 1. Audit process as per ISA Standard
Table 2. List of Respondents and Firms Source: Field data report (Oct. 2021) Discussion on the Role Professional Accountant Firms Play in Liberia Discussion on _ the Implementation Process of Financial Statement Audit
Sources: Field data report (Oct. 2021) Table 3. Year of Experience Figure 1 below of this study indicates that 23% were female. Hence, this is evident that
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