This study used the theory of performance to determine whether skill, attitude and knowledge influence auditors’ work performance. Survey questionnaires were sent to auditors of a small to medium size in Kuala Lumpur. A response rate of 12 % (26) was analysed. The results show that skills, attitude and knowledge of auditors determine their work performance. The results from the study can be useful to regulators, the Institute audit firms and academician.

Information age in the 21st century is witnessing the dramatic increase in computer‐related jobs. Many employers are now recruiting candidates who have knowledge and experience in information technology or those who are computer literate. Therefore, potential candidates should m aster at least some level of computer literacy. Thus, the m ain objective of this study is to analyse the level of computer literacy among graduating Bachelor of Accountancy students in Malaysian public higher institutions. Based on the findings, computer literacy can be group into basic, advanced, self‐efficacy and technical level. Evidence shows that, graduating accountancy students are computer literate at the basic, advanced and self‐efficacy level. Significant difference is also found in the students’ perceptions on Accounting Information System (AIS) suggesting that the educators should give due attention to AIS courses, particularly in enhancing students’ computer literacy level. There are also evidence that the level of basic and advanced computer literacy of male students are significantly higher than female students; those who woned computers are significantly more computer literate in terms of basic and advanced computer literacy than those who did not own computers; and finally, previous computer experience is not generally related to computer achievement, except for self‐efficacy computer literacy level.

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