Technology and Evidence in Non-Big 4 Assurance Engagements: Insights from the COVID-19 Pandemic

IF 2.7 3区 管理学 Q2 BUSINESS, FINANCE Auditing-A Journal of Practice & Theory Pub Date : 2023-10-01 DOI:10.2308/ajpt-2022-068
Elizabeth C. Altiero, Lisa Baudot, Mouna Hazgui
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Abstract

SUMMARY We interviewed 30 assurance professionals in the United States regarding how and to what extent non-Big 4 firms incorporated technologies into assurance engagements during the COVID-19 pandemic. Informed by technology acceptance models, our findings show that the pandemic played an accelerator role, prompting an open attitude toward experimenting with technologies in assurance engagements. This experimentation increased perceptions of the usefulness of technology in engagement efficiency, given easier and faster evidence gathering. However, the readiness and security of clients’ systems remain barriers in evidence gathering. Assurance professionals perceive technology as useful in producing better quality evidence evaluation, with usage stymied by challenges related to source data integrity, naive use of tools, and distrust of outputs limiting the extent of change in evidence evaluation. Our study indicates more modest technology gains in evidence evaluation than in evidence gathering during the pandemic due to barriers with higher stakes, often tied to assurance conclusions.
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非四大审计业务中的技术和证据:来自COVID-19大流行的见解
我们采访了美国的30位鉴证专业人士,了解在COVID-19大流行期间,非四大会计师事务所如何以及在多大程度上将技术纳入鉴证业务。根据技术接受模型,我们的研究结果表明,疫情发挥了加速作用,促使人们对在鉴证业务中试验技术持开放态度。这一实验提高了人们对技术在参与效率方面的有用性的认识,使证据收集变得更容易和更快。然而,客户系统的准备和安全性仍然是证据收集的障碍。鉴证专业人员认为,技术有助于产生更高质量的证据评估,但由于与源数据完整性相关的挑战、工具的幼稚使用以及对限制证据评估变化程度的输出的不信任,技术的使用受到了阻碍。我们的研究表明,在大流行期间,由于风险较高的障碍(通常与保证结论有关),证据评估方面的技术进步比证据收集方面的技术进步更为有限。
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来源期刊
CiteScore
4.30
自引率
10.70%
发文量
34
期刊介绍: AUDITING contains technical articles as well as news and reports on current activities of the association.
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