The usage of Information Technology (IT) in auditing has an increasing value and importance. For this reason, determining the factors that influence the auditors’ usage of information technology is an extremely interesting research area. As a result of this research which is applied on a population of auditors, working in Istanbul, we determine that variables of perceived usefulness and perceived ease of use has a positive and statistically significant effect on IT usage and also variable of perceived usefulness and the attitude towards usage has a statistically significant effect on behavior-oriented intention. Consequently it is seen that behavior-oriented intention has a significant positive impact on variable of actual behavior. According to the findings, conclusions and assessments are made about future researches and technology in auditing.
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