| The challenges related to the digital technologies as a tool of implementing audit process | Arithmetic Mean | Standard Deviation | T-Value | Statistical Significance |
| The challenges related to the use of the digital technologies in audit process. | 4.52 | 0.536 | 16.687 | 0.000 |
| The challenges related to information technology infrastructure. | 4.48 | 0.47 | 14.667 | 0.000 |
| The challenges related to the clients of audit office. | 4.66 | 0.478 | 12.656 | 0.000 |
| The challenges related to the academic and practical qualification of the auditor in the digital technologies. | 4.66 | 0.478 | 18.666 | 0.000 |
| Total | 4.58 | 0.490 | 15.666 | 0.000 |