Zuhair, M.N.M.; Kaushalya, M.D.P.
(Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2023)
This study focuses on the adoption of Computer Assisted Audit Techniques (CAATs) by external auditors in Sri Lanka, including auditor’s perception and factors that influence their adoption. The study uses the Unified Theory ...