Abstract:

While Information, Communications and Technology (ICT) is believe can helps to improve the efficiency and effectiveness of auditing, surprisingly research found that there are little evidence that audit technology such as Generalised Audit Software (GAS) have extensively used by external auditors especially in financial statement auditing. To discover this phenomenon, the researcher will try to identify the usage of GAS among the external auditors, the problems that they faced using GAS and the reason why the auditor do or do not use GAS for auditing. Using the combination of a few theories of acceptance models (TAM) with a few adding factors and adjustment, a new framework has been developed. A large sample of firms in the UK also will be tested.