Necessity of encounter with challenges posed by rapid advances in technology related to the client, audit standards, makes the auditor to use the tools and techniques of computer. However, recent research has introduced the idea that the use of computer tools and techniques is relatively low. This essay is to identify and then to examine the potential factors affecting the use or non-use of tools and computer techniques, uses the unified theory of acceptance and use of technology. Examination of auditor use of computer tools and techniques is important because computer tools and techniques promise improving and enhancing the efficiency and success of audit itself. The data used by 181 auditors were collected. The results show that expected performance and facilitator conditions can increase the possibility that auditors accept to use the computer tools and techniques.
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