The main goal of the current study is to investigate the relationship between characteristics of Information Communication Technology (ICT adoption, perceived benefit, ICT challenges and Unified Theory of Acceptance and Use of Technology (UTAUT)/ Technology Acceptance Model (TAM)) and auditing practices. This study used a set of survey instruments containing questionnaires to measure all the variables in this study. Data were collected from practicing chartered accountants in Kerala targeting 89 respondents from various professional auditing firms. The findings confirmed that there is a positive relationship between all the four components of ICT elements on audit practice, namely ICT adoption, perceived benefit, ICT challenges and UTAUT/TAM) has a positive relationship with audit practice.
Volume 11 | 12-Special Issue