This study investigates the influence of digital access and IT infrastructure on auditor performance, with auditor competence as a mediating variable. Grounded in the Technology–Organization–Environment (TOE) and Task–Technology Fit (TTF) frameworks, data were collected from 110 auditors in Jakarta and West Java using a structured online survey. Structural Equation Modelling with Partial Least Squares (SEM-PLS) was employed to analyse the relationships. The results reveal that while digital access does not have a direct effect on auditor performance, it significantly influences auditor competence, which in turn enhances performance. IT infrastructure shows both direct and indirect effects through auditor competence. These findings underscore the critical role of auditor competence in leveraging technological resources to achieve optimal performance. The study provides practical insights for audit institutions aiming to enhance audit effectiveness through digital capability development and infrastructure investment. It also contributes to the growing literature on digital transformation in the auditing profession, especially within the context of emerging economies.