FACTORS AFFECTING ADOPTION OF COMPUTER ASSISTED AUDIT TECHNIQUES AND TOOLS (CAATs) AMONG EXTERNAL AUDITORS IN JORDANFACTORS AFFECTING ADOPTION OF COMPUTER ASSISTED AUDIT TECHNIQUES AND TOOLS (CAATs) AMONG EXTERNAL AUDITORS IN JORDAN

To face the challenges of rapid progress in the usage of information technology, the audit standards suggest that the auditors should use computer - assisted audit techniques (CAATs) in the audit process. However, the level of CAATs adoption and use is still low by audit firms. The main objective of this study is examine the factors that influence the intention to adopt of Computer Assisted Audit Techniques (CAATs) by external auditors in Jordan. This paper uses the Unified Theory of Acceptance and Use of Tec hnology (UTAUT) that including performance expectancy, effort expectancy, social influence, and facilitating conditions and an influence of trust on the performance expectancy, effort expectancy, and intention to adopt CAATs. Data were collected via online questionnaire sent to 181 external auditors that are working at audit firms in Jordan to obtain the data. Only 98 questionnaires completed with a response rate 54%. The results indicate performance expectancy, effort expectancy and social influence, all h ave a significant impact on intention to adopt CAATs by external auditors in Jordan, while trust and facilitating conditions was not significant. In addition, the results revealed that trust have significant impact on effort expectancy and performance expe ctancy.