Assessing the impact of audit software on audit quality: Auditors' perceptions


  • Eid Mohammed Alotaibi Department of Accounting, School of Business Administration, American University of Sharjah, Sharjah, United Arab Emirates.
  • Awwad Alnesafi Department of Accounting, Al Yamamah University, Riyadh, Saudi Arabia.



Audit quality, Audit software, Auditing, IT auditors.


The study aimed to examine the impact of audit software on audit quality in Saudi Arabia and explore auditors' opinions on this topic. The research methodology used was a survey research design, which allowed for collecting large amounts of data from a broad range of participants. The findings indicated that audit software positively impacted audit quality, and auditor expertise moderated the relationship between audit software usage and audit quality. The study highlights the importance of auditor training in effectively using audit software, and the results have significant implications for audit practice in Saudi Arabia. The study's practical implications suggest that audit firms should invest in technology, particularly advanced audit software, to enhance audit quality and meet the demands of clients seeking more efficient and effective audit services. As the business environment becomes increasingly complex and dynamic, auditors must keep pace with emerging technologies to deliver high-quality audit services. The results of this study provide valuable insights into the factors that influence the adoption of technology in the audit industry in Saudi Arabia and highlight the importance of integrating technology into audit processes to improve audit quality. However, it should be noted that the study's findings are based on the auditors' subjective perceptions, and future research should use more objective measures to assess audit quality.


Download data is not yet available.




How to Cite

Alotaibi, E. M. ., & Alnesafi, A. . (2023). Assessing the impact of audit software on audit quality: Auditors’ perceptions . International Journal of Applied Economics, Finance and Accounting, 17(1), 97–108.