THE IMPACT OF AUDITOR AND CLIENT-RELATED FACTORS ON COMPUTER-ASSISTED AUDIT TECHNIQUES USAGE IN NIGERIA

BARNABAS ONYEJIAKA AGOCHUKWU

Abstract


Efficient application of Computer-Assisted Audit Techniques (CAATs) in the audit of financial statements enables detailed analytical and substantive tests of financial transactions using census testing instead of sample testing. This make ssuch audited financial statements command high confidence of stakeholders. Auditor and client related factors have been argued to determine the use of CAATs by external auditors. Thus, this study was carried out to ascertain the impact of auditor and client-related factors on CAATs usage by Nigerian external auditors. Questionnaire was used to obtain the research data. The three hypotheses of the study were tasted using Kruskal- Wallis H-Test. The findings of the study reveal that only auditor-related factor at firm level significantly affects the use of CAATs by external auditors in Nigeria. Auditor related factor at individual level and client-related factor were not found to significantly affect the use of CAATs by external auditors in Nigeria.

Keywords


Audit Firms, Auditors, CAATs, Auditor-Related Factors, Clients- Related Factors.

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International Journal of Management Science Research ISSN ISSN 2536 – 605X(Print)

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