Hagos, Alem (PHD)G/egziabher, Mikias2021-08-102023-11-042021-08-102023-11-042021-06http://etd.aau.edu.et/handle/123456789/27641The aim of this study is to assess weather existing information technology has impacted financial statement audit quality. In addition, the researcher isolated fundamental concepts of auditing such as, IT based audit sample, audit risk, materiality decision, information asymmetry assessment and non-audit service. To respond to the above-mentioned subject, ten Ethiopian audit firms have chosen based on convincing judgmental sample approach in establishing pre-criterion by Clint numbers and firm size. While, to improve the quality of information for testing the series research hypothesis. In this study, both quantitative and qualitative (mixed) research methods are used.as a result, primary data from Sami-structured cloth-ended questionnaires has been collected and evaluated. Data derived from questionnaires that have been analysed using the statically package. However, the data obtained from interview has been analysed in words. finally, the results of ordered regression model depicted that except IT based non-Audit service sampling, risk assessment, materiality decision, information asymmetry analysis has depicted positive probability coefficients in 5 % significant level. As a result, this sends a strong message to existing and entrant audit firms, as well as the AABE, that IT-based financial statement auditing is critical to improving Ethiopia's current state audit quality.enInformation technologyaudit sampling, audit risk, materiality, information asymmetryThesis