The Use of Computer-Assisted Audit Tools in Portuguese Statutory Auditors' Work

Auditors, in order to increase the effectiveness and efficiency of audit procedures and, consequently, their performance, have had to adopt technological tools to support auditing. Thus, this study intends to identify which computerized tools are used by the Portuguese Statutory Auditors, and reveals the tasks in which those tools are used. In order to achieve these objectives, a questionnaire survey was carried out. The main conclusions show that there is a great variety of technological tools used, being the most used Microsoft Excel. This tool facilitates the analysis work and preparation of audit procedures. Finally, respondents feel that the tools they use are prepared to keep up with the new trends currently facing the Auditing.