Information Technology in Audit Processes. An Evidence from Small Audit Firms in Gombe Metropolis

The use of Information Technology (IT) is becoming increasingly popular in business. The role of IT now hold ace in contemporary business around the world. From sole proprietorship to the desk of the corporate executive IT has completely taken the place or satisfactorily complimented manual data processing. The rapid changes and application of technology have motivated accounting firms to invest in technology to ensure that they are up to date with the current technology. In accounting, technology is broadly used in recording, bookkeeping, generating financial reports, auditing and designing a better costing system for an organization. This study evaluates the determinants of technology adoption among small audit firms in Gombe metropolis. The study adopted the descriptive survey research design and the primary means of data collection was questionnaire administered on audit firms. Descriptive statistics and regression analysis were used to analyse the data. The findings showed among others that individual intentions significantly influence the adoption of technology in small audit firms. The study recommended that principal audit partners should increase their commitment and readiness to provide trainings as well as infrastructure for audit technology adoption by their firms.