Auditor's Intention To Adopt Computer-Assisted Audit Techniques (CAATs) In Performing Audit Tasks

Wan Noraswaniaty  Wan Ahmad; Maheran Zakaria

Authors

Wan Noraswaniaty Wan Ahmad Universiti Teknologi MARA Author https://orcid.org/0000-0002-8141-4357
Maheran Zakaria Universiti Teknologi MARA Author https://orcid.org/0000-0002-3852-0277

Keywords:

Adoption, CAATs, Intention, TAM, TPB

Abstract

Computer-Assisted Audit Techniques (CAATs) have become an integral tool in modern auditing practices, offering numerous advantages in terms of efficiency, accuracy, and the ability to analyze vast amounts of data. However, the adoption of CAATs among auditors has been uneven. This conceptual paper explores the factors influencing auditors' intention to adopt CAATs in their audit tasks. Drawing upon established theories such as the Technology Acceptance Model (TAM) and the Theory of Planned Behavior (TPB), the paper examines the role of perceived usefulness, perceived ease of use, subjective norms, and perceived behavioral control that drive or hinder the adoption of CAATs. This paper also discusses the challenges and opportunities presented by CAATs and offers recommendations for fostering their broader adoption in the auditing profession.

Author Biographies

Wan Noraswaniaty Wan Ahmad, Universiti Teknologi MARA

Wan Noraswaniaty Wan Ahmad holds the position of Senior Lecturer at the Faculty of Accountancy, Universiti Teknologi MARA (UiTM) Cawangan Kelantan, Malaysia. With 15 years of teaching experience, her expertise spans financial accounting, cost accounting, and entrepreneurship. Her profound research interest is in accounting education and the transformative effects of digitalization on accounting practices. She participates in academia and industry consultancy projects, and practical collaborations within faculty programs. She is currently pursuing a Ph.D. in Accounting, focusing on the niche field of accounting and digitalization, thereby continuing her pursuit of academic advancement. She can be contacted at email: waniaty@uitm.edu.my.
Maheran Zakaria, Universiti Teknologi MARA

Maheran Zakaria holds the valued position of Professor at the Faculty of Accountancy, Universiti Teknologi MARA (UiTM) Cawangan Kelantan, Malaysia. Leveraging a decade of banking industry experience, she transitioned to academia, adding depth to her role. With over 20 years of teaching experience, her expertise spans financial accounting, cost accounting, auditing, financial management, and business ethics. Her research passions encompass audit, ethics, entrepreneurship, and education. She is a dynamic transferrer of knowledge in consultancy, supervision, community engagement, and fostering international collaborations. She can be contacted at email: maher835@uitm.edu.my.

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