Do the existing ways of providing user support apply to auditors or is there something that is unique or different with the auditors' need for user support? The auditing context has some special characteristics that may be analyzed to answer this question. The purpose of this paper is to present a theoretical model that illustrates how computerized decision aids affect user support services in modern auditing. Little is known about the auditors' perceived need for user support and the support services made available to them by the audit firms. Some previous studies on the use of software applications in auditing have suggested that the use will increase in the future, however, there has not been any evidence of that happening. Maybe this is an indication that the lack of efficient user support is hindering the spread of the use of decision aids in audit firms