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CAAO - auditors link and its impact on audit quality

Author

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  • Abdelmounim BOUZIANE

  • Wadi TAHRI

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.

Suggested Citation

  • Abdelmounim BOUZIANE & Wadi TAHRI, 2022. "CAAO - auditors link and its impact on audit quality," Journal of Academic Finance, RED research unit, university of Gabes, Tunisia, vol. 13(2), pages 121-133, December.
    • Handle: RePEc:jaf:journl:v:13:y:2022:i:2:n:582
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    JEL classification:

    • M1 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration
    • N8 - Economic History - - Micro-Business History
    • G3 - Financial Economics - - Corporate Finance and Governance

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