Effects Moderating Role of Information Technology in the Audit Profession

Abstract

By examining the impact of auditor competence, time budget pressure, and audit complexity using information technology as a modifier of the assumed relationships, this study examines the impact of auditor competence, time budget pressure, and audit complexity on the audit profession. This study included 232 auditors working for professional audit firms in Iraq, with samples taken using the purposeful sampling method from up to 171 people. In addition, a questionnaire was distributed to research participants as the data source for this study. The data in this study were analyzed using the structural equation model (SEM) and partial least squares (PLS) with the Smart analysis tool PLS-SEM 4.0. Audit quality is positively impacted by auditor efficiency and time budget pressure, whereas audit complexity negatively impacts audit quality. Furthermore, understanding information systems can mitigate the impact of competence on the audit profession. In contrast, understanding information systems cannot mitigate the impact of time budget pressures and audit complexity.