Effective knowledge management and decision-making are essential for professional service firms. Consequences of poor decision-making are particularly significant in audit firms, where decisions affect the performance of financial markets. International corporate regulators and professional accounting bodies have raised serious concerns about the quality of audit decisions currently being made, suggesting the need for modification of current audit practices. Decision support technologies are underutilized in current audit practices.

This study investigates the factors that support or hinder auditors' use of decision support technology. Using a systematic search process and thematic analysis technique, it provides a comprehensive qualitative synthesis of recent empirical studies in this area. Building on the work of prior researchers, it contributes to our understanding of how existing theoretical models regarding technology acceptance apply within the context of the audit profession, and responds to calls for research from the broader information system field. It highlights a need for strong collaboration between decision support system specialists and audit professionals and for the professional accounting bodies to be proactive in facilitating this collaboration.

有效的知识管理和决策对于专业服务公司至关重要。决策不力的后果在审计公司中尤为重要，因为审计公司的决策会影响金融市场的表现。国际公司监管机构和专业会计机构已经对当前正在做出的审计决策的质量提出了严重关切，这表明需要修改当前的审计实践。决策支持技术在当前的审计实践中未得到充分利用。

本研究调查了支持或阻碍审计师使用决策支持技术的因素。使用系统的搜索过程和主题分析技术，它提供了该领域最新经验研究的全面定性综合。它以先前研究人员的工作为基础，有助于我们理解有关​​技术接受的现有理论模型如何在审计行业中应用，并响应来自更广泛的信息系统领域的研究要求。它强调了决策支持系统专家和审计专业人员之间需要强有力的协作，并且需要专业会计机构主动促进这种协作。