Abstract

The preparation of audit work papers is central to the auditing task. They provide the principle support for the auditor’s report and aid in supervising and conducting the audit process. This study reports the results of a GSS mediated study of what auditors perceive to be important issues concerning the transition from a paper-based to an electronic audit work paper system. Innovation diffusion theory provides a framework for understanding these perceptions. Four auditors used a GSS to identify the factors necessary for successful implementation of this technology. These factors were matched to the constructs of diffusion theory to reveal the relative importance of and relationships among the factors and diffusion constructs.

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