CAAO - auditors link and its impact on audit quality

Abdelmounim Bouziane () and Wadi Tahri ()

Journal of Academic Finance, 2022, vol. 13, issue 2, 121-133

Abstract:

Since the 1980s, several studies have attempted to define the factors influencing audit quality; the independence and competence of auditors, audit fees, are examples of factors revealed by the scientific community. However, when it comes to a computer-assisted audit mission, the IT used plays a major role in the audit process. The objective of this article is to analyze the satisfaction of auditors with the Computer-Assisted Audit Techniques (CAAT) implemented to help predict the quality of an audit mission. The study is carried out in a big four audit firm located in Morocco. The sample is made up of 26 auditors and the data collected was analyzed by SPSS. The first results show that the quality of a computer-assisted audit mission depends on both the auditors' satisfaction with these technologies and their ability to detect anomalies. We also note that development of the IT functionalities to the detriment of the professional judgment of the auditor has a negative impact on audit quality.

JEL-codes: G3 M1 N8 (search for similar items in EconPapers)
Date: 2022
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Persistent link: https://EconPapers.repec.org/RePEc:jaf:journl:v:13:y:2022:i:2:n:582

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