The impact of computer assisted auditing techniques in the audit process: an assessment of performance and effort expectancy
Anas Ahmad Bani Atta, Haider Mohammed Baniata, Othman Hussein Othman, Basel J. A. Ali, Suhaila Waleed Abughaush, Nawaf Abdallah Aljundi, Ahmad Ahmad
Abstract
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 Assisted Auditing Techniques (CAATs) is a possible tactic for enhancing the effectiveness and efficiency of the audit process. This study evaluates how CAATs affect auditors' expectations for performance and effort in Jordan. Through a comprehensive survey of Jordanian auditors, this research provides insights into the factors that drive CAATs adoption. Utilizing structural equation modeling, the study confirms that both Effort Expectancy and Performance Expectancy positively influence CAATs adoption. These relationships are supported by robust path coefficients and low P-values, indicating statistical significance. The results of this study should clarify the possible advantages of including CAATs in the audit process and point out any difficulties auditors could encounter. Companies and professionals may choose wisely whether to embrace and use CAATs by comprehending Performance Expectancy and Effort Expectancy.