Factors Affecting Usage of Computer-Assisted Audit Techniques with Emphasizing Auditor’s Characteristics: Unified Theory of Acceptance and Use of Technology

The aim of this study is to design a model of factors affecting on usage of computer-assisted audit techniques based on the unified theory of acceptance and use of technology with considering auditor’s characteristics. This research is descriptive-survey in terms of data collection with an applied purpose. Statistical population includes auditors employed in audit firms that 311 auditors are selected by Cochran method through judgmental and convenience sampling methods. Data are collected using a standard questionnaire and hypotheses are examined by structural equation modeling. The result shows auditor’s expectation of performance of CAATs, their expectation of the effort needed for CAATs, auditor’s understanding of the social consequences of CAATs and their understanding of facilitating conditions impact the use of CAATs. Furthermore, performance expectation and the understanding of the social young and aged auditors, causing appearance of dissimilar behavior in applying CAATs. Nevertheless, this is not the same for gender variable.