Our direct effects regression model is defined as: Total CAATU sage/Average CAAT Importance = f(Performance expectancy (PE), Effort expectancy(EE), Social influence (SI), and Facilitating conditions (FC)). In the first model, we examine the effects of four constructs from UTAUT on auditor usage of CAATs (Total CAAT Usage). In the second model, we examine the effects of these four constructs on how auditors rate CAAT importance (Average CAAT Importance). In both models, performance expectancy (PE) represents the degree to which a participant believes that using CAATs will help him/her better attain significant rewards. Effort expectancy (EE) refers to the degree of ease a participant associates with using CAATs. Social influence (SI) represents the degree to which a participant perceives that important individuals such as audit firm management believe he/she should use CAATs. Finally, facilitating conditions (FC) refers to the degree to which a participant believes the audit firm has the organizational and technical infrastructure to support use of CAATs