EFFECT OF COMPUTER-ASSISTED AUDIT TECHNIQUES (CAATs) ON AUDIT QUALITY AMONG AUDITORS IN GOMBE METROPOLIS, NIGERIA

Computer-Assisted Audit Techniques (CAATs) have become increasingly important in strengthening audit processes, particularly in environments characterized by heightened risks of financial irregularities and weak technological infrastructure. This study investigated the effect of CAATs on audit quality among auditors in Gombe Metropolis, Nigeria. Specifically, the study examined the extent to which  auditors in Gombe Metropolis have adopted Computer-Assisted Audit Techniques (CAATs) in their audit practices; the key challenges faced by auditors in Gombe Metropolis in implementing CAATs during the audit process; and the impact of the use of CAATs on audit quality outcomes such as efficiency, accuracy, and fraud detection among auditors in Gombe Metropolis Using a descriptive survey design, primary data were collected from 16 audit practitioners across public, private, and corporate settings. The questionnaire covered CAATs awareness and usage, implementation challenges, and perceived effects on audit quality. Data were analyzed using descriptive statistics, correlation, reliability testing, and multiple regression. Findings show that while awareness of CAATs is relatively high, usage levels remain low and sporadic. The most commonly reported challenges include inadequate CAATs training, high cost of audit software, limited technical support, and weak technological infrastructure. Descriptive results indicate generally positive perceptions of CAATs’ contribution to audit outcomes—particularly improved accuracy, fraud detection, reliability, and efficiency—although reliability tests reveal moderate internal consistency, especially for perceived audit quality measures. Correlation results show a weak negative relationship between CAATs usage and audit quality indicators, and regression analysis indicates no statistically significant predictive relationship between CAATs usage and audit quality in the sample. The weak association appears to reflect low adoption intensity, limited skill capacity, cost constraints, and infrastructure deficiencies. These findings highlight the need for targeted capacity building, investment in audit technology, and organizational support to fully realize CAATs’ potential for driving audit quality enhancement in emerging audit environments like Gombe Metropolis.