During the last 15 years, several studies on technology acceptance have been pursued, and several new models have been proposed. This paper presents a theoretical background on individual acceptance of computer-assisted audit tools (CAATs) in the context of statutory auditors of a European country. The adoption of technologies in auditing is considered an important factor for efficiency increasing and effectiveness of auditing work. This study identifies the adoption determinants of CAATs; and develops a CAATs, adoption model. Quantitative research was carried out and operationalized by a survey to statutory auditors. Findings indicate that the perceived usefulness of CAATs, the effort expectancy, the facilitating conditions, and the number of auditors are the main drivers of the adoption and use of CAATs. This research presents significant contributions impacting the various stakeholders: statutory auditors, statutory auditors firms, institutes of statutory auditors, and academy.

中文翻译：

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决定因素采用计算机辅助审计工具 (CAAT)

在过去的 15 年中，进行了多项技术接受研究，并提出了几种新模型。本文介绍了在欧洲国家法定审计师背景下个人接受计算机辅助审计工具 (CAAT) 的理论背景。在审计中采用技术被认为是提高审计工作效率和有效性的重要因素。本研究确定了 CAAT 的采用决定因素；并开发了 CAAT，采用模型。定量研究是通过对法定审计师的调查进行的。调查结果表明，CAAT 的感知有用性、预期努力、便利条件和审计员数量是采用和使用 CAAT 的主要驱动因素。