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The aim is to investigate the factors motivating audit managers to adopt generalized audit software and assess its costs and benefits.

The Utilization of Generalized Audit Software.

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The aim is to investigate the factors motivating audit managers to adopt generalized audit software and assess its costs and benefits.
Survey conducted with 251 audit managers and 202 EDP auditors.
Tested the Davis/Weber model to identify factors affecting GAS adoption.
Examined differences in costs and benefits of GAS across three firm structure levels.
Change in computer system is the primary factor prompting GAS adoption.
Cost and benefit priorities vary between EDP auditors and audit managers.
Perceived effect of microcomputers on GAS usage shows varying impact.

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Survey reveals factors influencing the use of generalized audit software in auditing firms, indicating potential benefits and costs.

Linda M. Lovata (1988) studied this question.

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