Adoption of computer assisted audit tools and techniques (CAATTs) has become fundamental in many audit methodologies owing to rapid advances in client's information systems usage. Audit standards encourage auditors to adopt CAATTs to improve audit efficiency and effectiveness. However, the pace of adoption has been slow especially among public sector auditors.This book reviews and makes use of, current models seeking to understand CAATTs adoption and usage, in particular, the unified theory of acceptance and use of technology (UTAUT) to the external audit community. The book further seeks to...