A Study of the Effect of Auditor's Individual Characteristics in Desire to Use Decision Aid and Relying on the Results of that

The purpose of this study is to assess the impact of auditor's individual characteristics (Such as experience and Confidence in personal judgment) in desire to use the decision aid and relying on the results of that. Data collection tool is questionnaire, which has proved its reliability and validity. To achieve the mentioned goal, was used a decision aid that its usefulness was confirmed in previous research. The questionnaires containing decision aid were distributed between auditors. Data analysis was performed using the path Analysis method with Amos software. The results showed, with increasing the auditor's experience and addition with increasing auditor's confidence personal judgment, his desire will increase to use the decision aid. This also led to less reliance by auditor on the results of the decision aid. Also the effect of direct experience and confidence in personal judgment (without intermediate: desire to use decision aid) in relying on the results decision aid, the results showed an inverse and significant relationship.