"Research studies have been recently developed on how Internal Auditors accept new technologies and factors that influence auditors’ decisions. Our main aims are to study the level of usage of Computer Assisted Audit Tools and Techniques (CAATTs) among Portuguese Statutory Auditors (or Portuguese Chartered Accountants) and relevant factors in technology acceptance for auditing purposes. This research aims to gain understanding on: - tasks performed by Statutory Auditors - defining new factors that can influence individual decision on program/tools use. Data was collected using semi-structured interviews with audit experts and an online questionnaire. Our research revealed that procedures for data manipulation and extraction and tools to manage electronic working papers are the most popular and have the most frequent use. Contributions: 1) an empirical understanding of how the Portuguese Statutory Auditors are using information technology. 2) new determinants that can be used in future work on CAATT's individual acceptance.

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