This study uses a combination of two grand theories, namely the theory of planned behavior and socialcognitive models to predict the factors that driveauditors in publicaccounting firms to adopt technology. Theory of planned behavior says that thetarget individual hasa high probability ofadopting a behavior iftheindividual hasa positiveattitudetowards the behavior, getsapprovalfromother individuals who arecloseto and related to the behaviorand believethat the behaviorcan be done well. Social cognitive model, this theory focuses on how and why people tend to imitate what is seen through the media. This theory focuses on our capacity to learn by experiencing it firsthand. The purpose ofthis studywas to determinetheacceptance offinancialauditors regarding the use ofinformation technology in theface oftheindustrial revolution 4.0. This type of research is quantitative research, using the structuralequation modeling (SEM) method, the data analysis method using path analysis. The data to be used in this research is primary data, which is obtained through distributing questionnaires to respondents, namely auditors who work in publicaccounting firms. This research instrument refers to previous research developed by (Widyaetal., 2017) and (Bierstaker et al., 2014) which refers to the Theory of Planned Behavior which was first put forward by(Ajzen, 1991), and Social Cognitive Theory which suggested by (Bandura, 1991). The independent variables in this study are behavioral belief, normative belief, motivation to comply, control belief, perceived power and prior experience. This study also uses intervening variables, namely: attitude, subjective norm, perceived behavioral control, and self efficacy, then the dependent variable is intention to accept technology. The result to be achieved fromthis research is to know the acceptance of financialauditors in audit technology. This study isexpected to providean overviewofexternalauditexpectations on the use oftechnology-based auditing in theindustrial era 4.0

planned behavior, social cognitive models, publicaccounting firms

• Bambang Leo Handoko, S.E., M.M., M.Si., CertDA, CCFA, CTA, ACPA

• Ang Swat Lin Lindawati, S.E., M.Com (Hons)., Ph.D., CSRS., CSRA., CMA., CertDA