| Summary: | Advances in information technology (IT) are changing the accounting and auditing environment and forcing auditors to reconsider their IT skills, audit methods and the need for assistance from IT specialists, in order to understand the impact of IT on clients' systems and to conduct appropriate tests. This thesis aims to investigate the impact of IT on the audit process in Libya, examining the usefulness of IT, the approaches which can be used to carry out audits in an IT environment, and the reasons why auditors in Libya may not use computer assisted audit techniques (CAA Ts), or continuous auditing (CA) on a larger scale. This thesis applies contingency theory and the Unified Theory of Acceptance and Usage of Technology (UTAUT) as its theoretical frameworks. In the light of contingency theory, the thesis considers the impact of different attributes of users on their use of IT. UTAUT assists in investigating the factors precluding auditors from using IT, conducting CA and developing their IT skills. Using a triangulation of questionnaire and interview techniques, the thesis considers auditors in the Libyan Audit Bureau (AB) and audit firms (AFs) and seeks to compare their related practices. In line with contingency theory, the results indicate that the use of IT tools and techniques is contingent upon several factors, including auditor affiliation, AF size, audit tasks, and task complexity. Although the auditors believe that CAATs and CA can have positive impact on the audit function, CAATs are found to be underutilised and CA is rarely used. The lack of facilitating conditions and high costs involved can be seen as major factors to preclude Libyan auditors from using CAATs; while the late appointment of the auditor and a lack of infrastructure are found to be the main reasons for the limited usage of CA.
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