Ghani, Rusman and Ismail, Noor Azizi and Saidin, Siti Zabedah (2016) Adoption of computer-assisted audit tools and techniques (CAATTs): an exploratory study in audit firms. In: International Conference on Accounting Studies (ICAS) 2016, 15-18 August 2016, Langkawi, Kedah, Malaysia.

Preview

PDF Download (412kB) | Preview

Abstract

This study focuses on exploring the adoption of Computer-Assisted Audit Tool and Techniques (CAATTs) among audit firms in Malaysia.This study also analyzed the reasons for the adoption of CAATTs by audit firms.This study used an interview method to explore what are the type of CAATTs adopted by the respondents of the audit firm.The findings reveal that there are some audit firms in practice adopted the CAATTs.The reasons are availability of financial resources, partners’ expertise and their clients’ nature of operation. The adoption of CAATTs is not compulsory by the law or standards however there is an encouragement from the authorities and accounting bodies for the practitioners to adopted CAATTs in their audit works.The findings should provide some inputs to the policy makers and practitioners into the current practice of auditing process and future regulations.The present study opens up opportunities and provide avenues for more in-depth research on the subject of CAATTs.

Item Type:	Conference or Workshop Item (Paper)
Additional Information:	ISBN 978-967-0910-27-7 Organized by: Institute for Strategic and Sustainable Accounting Development (ISSAD), Tunku Puteri Intan Safinaz School of Accountancy, Universiti Utara Malaysia
Uncontrolled Keywords:	CAATTs, adoption of CAATTs, exploratory study, information system audit.
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
Depositing User:	Dr. Rusman Ghani
Date Deposited:	31 Jan 2017 01:24
Last Modified:	31 Jan 2017 01:24
URI:	https://repo.uum.edu.my/id/eprint/20788

Actions (login required)

View Item