Analysis of competency and audit technology on audit job performance: cross examination of audit assessment and situational support / Nurul Fitri Mohd Noor

The explosive advancements of audit technology have transformed various traditional approaches of accounting and audit assessment to mine and analyse large volumes of data related to a company’s financial information with greater efficiency. Audit technology is a tool to replace inefficient and less effective manual audit assessments with automated audit assessments that influence the audit job performance of auditors. Although the utilization of audit technology can improve audit assessment, there are limited studies that look audit job performance perspective of external auditors. Based on the Technology to Performance Chain (TPC) model for performance impact, this study aims to address the gap by examining audit competency and audit technology factors as an input and audit assessment factors as a process that could enhance the audit job performance of auditors as an output.