Factors Affecting Usage of Computer‑Assisted Auditing Tools and Techniques in Egypt from a Comprehensive Perspective

One of the most important developments in the domain of auditing is the usage of computer-assisted auditing tools and techniques CAATTs. Even though it contributes to increasing the efficiency and effectiveness of the auditing profession, these tools and techniques haven’t been used as it is expected in developing countries. This research depends on a comprehensive perspective with three different dimensions, business environment, audit firm, and auditors which provides a more complete picture of using CAATTs and empirically tested with external auditors in Egypt. The analysis is based on survey data from 333 respondents and the survey was conducted on big and non-big  audit firms in Egypt. The results show that the three levels and their factors have a positive significant effect on using CAATTs. The results also reveal that the clients and the auditors’ knowledge and skills have the strongest significant impact compared to the other factors of the business environment and the auditors. This study produces important contributions not only to accounting and auditing research but also to various stakeholders: regulators, professional bodies, audit firms, and auditors.