Advances in technology and the evolution of today's business world have challenged auditors with the obsolescence of traditional auditing methods. In such circumstances, the necessity and importance of using technology in the audit process are apparent. In recent decades, many studies have been conducted to identify factors affecting the acceptance of technology by auditors. The dispersion of the results and the time-consuming nature of the study, and the understanding of this phenomenon in the literature have provided a specific space for additional research to combine and integrate all available information. The purpose of this study was to integrate the results of experimental research conducted in this field and provide an objective and comprehensive picture of the factors previously identified on the acceptance of technology by auditors. In line with the research objectives, all existing literature and studies on the factors affecting the acceptance of technology in the auditing profession were combined using the meta-analysis method. Sixty-nine studies and twenty main and widely used relationships in technology acceptance in the audit profession were identified and analyzed. In addition, many relationships were adjusted based on country of origin and user type. The findings showed that all identified relationships are statistically significant. The most important factors in accepting technology from an individual perspective were identified as perceived usefulness, facilitator conditions and understanding of ease of use. Also, the most important factors in accepting technology from an organizational perspective were identified as cost-benefit technology, competitive pressure, technology-duty adaptation, and company readiness, respectively. The findings of this study can be used by professional policymakers, partners of auditing firms, employees in the profession, legislative bodies, and academics with creating a clear insight toward the effective factors for implementing technology in auditing firms.