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“Change is the law of life. And those who look only at the past or present are
certain to miss the future”. John F. Kennedy.
The significance of audit quality is necessary to bring accountability and transparency within
organizations. The audit quality is severely affected from using manual procedures. Advancement
in technology enables auditors to minimize risk around their work and focus on decision making.
Therefore, it is crucial to explore use of technology in auditing procedures. This research intends
to discover the use of technology in audit from Pakistan perspective. The researcher tried to
improve knowledge from reading various literatures regarding how can technology play role in
transforming traditional audit procedures to automated audit procedures in Pakistan.
Primary data was gathered by the researcher from five participants from different industries in
Pakistan. An inductive approach was used in the research. An induction approach involves
drawing generalizable inferences out of observations.
The findings show that manual procedures are inadequate in several ways to provide required
satisfaction level among auditors and companies. It is recommended that top management should
support by showing its willingness to invest funds in technology. Auditors can get better result by
working with automated tools in various audit procedures.
