DOI: 10.5176/2251-1997_AF14.15

Authors: Rindang Widuri, Brendan O’Connell, and Prem Yapa


This paper explores audit firms’ adoption and use of Generalized Audit Software (GAS) in Indonesian audit firms. GAS is specialized software that enables auditor to automate various audit tasks including client risk assessment. Results of this study are based on semi-structured in-depth interviews with 27 external auditors from auditing firms of all sizes. This study makes several contributions to the literature including its Indonesian focus, use of an interview rather than a survey based approach, utilisation of innovative theory to auditing to underpin the research, namely, the Technology, Organization and Environment (TOE) framework. Major findings suggested the use of commercially available software remained limited across audit procedures and the firm’s size equates with the use of internally developed software. The findings identified ten adoption factors as being highly influential by participants, eight factors as being somewhat influential and three factors as being less influential.

Keywords: audit; software; GAS; adoption; TOE; Indonesia

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