This study examined empirically the impact of e-audit implementation on auditor’s performance in the
Nigeria Public Accounting Firms. To accomplish this, the study made use of questionnaires which were
distributed to eleven auditing firms in Yenagoa and Port Harcourt city and the data were analyzed
using the OLS regression techniques. The finding shows that e-audit implementation has positive and
significant impact on auditor’s performance. Thus, auditor’s performance was affected by e-audit
factors at (66.9%) with a correlation test of (89.5%), indicating a strong positive relationship between
the analyzed variables. Therefore, the study recommend that audit firms should adopt e-audit as well
as train and retrain their auditors on how to use and implement modern information technology in
processing audit reports and information in order to improve performance.
