摘要：This study aimed to investigate the level of IT utilization and the factors that influence the IT utilization among the audit practitioners in Yemen. The proposed model investigates the impact of IT knowledge, IT training and firm category on the IT utilization. The researchers use a survey questionnaire, the data were collected from 197 external auditors representing Big-4 and non-Big-4 firms operating in Yemen. The Partial Least Squares (PLS) Structural Equations Modeling Approach was employed to analyze the data and test the proposed model. The results showed that IT knowledge and IT training significantly contributed to IT utilization among the external auditors. The originality of this paper comes from the way it contributes towards understanding the joint effect of IT knowledge and training in understanding the IT utilization. In addition, it enhances the current understanding of the moderating effect of the firm category, Big 4 and Non-Big 4, on the relationship between the IT Training and the IT utilization among external auditors.
