The audit industry in Asia is undergoing a transformative phase marked by the increasing utilisation of advanced computer-assisted audit tools and techniques (CAATTs). Despite this trend, there remains a dearth of discussion on the prospects of CAATTs for enhancing auditing practises and outcomes in the digital era. This conceptual article aims to address this gap by firstly spotlighting recent technological advancements that can be integrated into CAATTs software and methodologies. Secondly, it proposes the CAATTs adoption framework tailored to the fourth industrial revolution (IR4.0), encompassing technological, organisational, and environmental considerations. The next segments delve into the psychological dimension of CAATTs adoption, recognising its pivotal role in the uptake of any technology. This is then followed by implications and future directions of its adoption. The chapter concludes by outlining the foundational elements of its adoption for the Asian landscape, emphasising the importance of addressing existing barriers, fostering organisational support and motivation, encouraging auditor engagement, and customising approaches to suit regional contexts. By acknowledging both technical barriers and psychological factors, the chapter explores strategies for the swift and effective implementation of advanced CAATTs. Ultimately, this contribution offers insights beneficial for audit firms in formulating future work strategies to enhance auditing quality.

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The Future of Work with Advanced Computer-Assisted Audit Tools and Techniques

  • Suhaily Shahimi,
  • Dayana Jalaludin,
  • Ravinder Kaur Harminder Singh

摘要

The audit industry in Asia is undergoing a transformative phase marked by the increasing utilisation of advanced computer-assisted audit tools and techniques (CAATTs). Despite this trend, there remains a dearth of discussion on the prospects of CAATTs for enhancing auditing practises and outcomes in the digital era. This conceptual article aims to address this gap by firstly spotlighting recent technological advancements that can be integrated into CAATTs software and methodologies. Secondly, it proposes the CAATTs adoption framework tailored to the fourth industrial revolution (IR4.0), encompassing technological, organisational, and environmental considerations. The next segments delve into the psychological dimension of CAATTs adoption, recognising its pivotal role in the uptake of any technology. This is then followed by implications and future directions of its adoption. The chapter concludes by outlining the foundational elements of its adoption for the Asian landscape, emphasising the importance of addressing existing barriers, fostering organisational support and motivation, encouraging auditor engagement, and customising approaches to suit regional contexts. By acknowledging both technical barriers and psychological factors, the chapter explores strategies for the swift and effective implementation of advanced CAATTs. Ultimately, this contribution offers insights beneficial for audit firms in formulating future work strategies to enhance auditing quality.