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Background The auditing profession has been burdened with high costs and reputational damage resulting from false results because of a high dependency on manual tasks susceptible to errors or manipulation. Automating repetitive tasks with the use of robots can help minimise these errors to achieve efficiencies and cost reduction. Objectives This study adopted a Unified Theory of Acceptance and Use of Technology (UTAUT) model to determine the factors influencing organisations to use robotics technology when performing auditing activities. Methods The study was quantitative, using a survey consisting of 37 questionnaires and two semi-structured interview questions. The sample consisted of 59 professional auditors and 26 non-auditors involved in auditing in South Africa. Results The study results show that performance expectancy and facilitating conditions are key factors that influence the adoption of robotics in the auditing profession. A lack of training, data quality, and inadequate investment in robotics technology are mentioned as critical barriers to adopting robotics in auditing. Management support, good change management processes and technology skills are quoted as potential key enablers of robotics technology in the auditing profession. Conclusion The conclusion drawn from the study is twofold. Firstly, the performance management system and the business case for robotics in the auditing process should be linked to the tasks of auditors. Secondly, resources should be made available to support the use of technology in the profession. The study provides more insight into how leaders and management in the auditing profession could influence the adoption of robotics in auditing.

To automate, or not to automate, that is the question? The use of disruptive technologies has changed, and in many instances, has replaced traditional business operations and models. The auditing profession has been burdened with high costs and reputational damage as a result of false results due to a high dependency on manual tasks that are susceptible to errors or manipulation. The use of robots to help minimize these errors, achieve efficiencies and reduce costs, provides a convincing theoretical case to automate. The objective of this research is to apply the Unified Theory of Acceptance and Use of Technology (UTAUT) model to understand the views of audit professionals determine the factors that would influence organisations to use robot technology for performing audits in South Africa.The study adopted a quantitative approach, where a survey questionnaire consisting of 39 questions, aligned with the UTAUT model, was used to gather data. The sample comprised 59 auditors and 26 non-auditors who were involved in audits performed in South Africa. The non-auditors comprised of a Chief Information Officer, Finance Managers, Heads of Product, and various Senior Risk Management Professionals. A purposive sampling technique was used to select individuals who had an understanding of the capabilities of robots, and the potential use of robots to support business operations.The results of the study highlighted that performance expectancy and facilitating conditions were the key factors that influenced the adoption of robots in audits. Auditors and clients were more likely to use robots if they felt it would improve their performance. The respondents were more likely to use robots if it enabled the quicker completion of tasks, reduced errors, increased the number of tasks that could be completed and delivered better value than manual processes. The study also highlighted that sufficient investment and management support would be provided to ensure that an enabling environment is established for using robots to perform audit tasks. This would include acquiring management support as well as finding hardware, software, and skills to support the robotics development initiatives.The study provides more insight on how leaders and management in the auditing field can use insights attained through this study to successfully influence and support the use of robots to perform audits. Furthermore, the study contributes to an increased used of robotics in auditing which could improve the quality and efficiency of the auditor’s work. The study contributes towards the body of knowledge in the accounting and robot fields of study.