Auditor's Perception of Usage and Importance of Audit Technology in Vietnam

Abstract

This study is conducted for providing new evidence on the extent to which auditors are aware of the use and importance of audit technology in an age of industrial revolution 4.0. By using interviews and questionnaires of auditors at independent audit firms in the context of Vietnam, the findings show the high importance of using audit technology in technical and administrative procedures, particularly for risk assessment. We also assure the use and importance of audit technology is highly valued. The results help policymakers have guidance on the opportunities and challenges of using information technology in the audit process in independent audit.