This paper proposes a theoretical model of the antecedent factors that affect the adoption of Big Data Analytics as a new audit technology by integrating the Diffusion of Innovation Theory (DIT) with the Technology Acceptance Model (TAM) as well as theories of personal trust. The diffusion of innovation and trust factors are modeled as antecedents of the ease of use and perceived usefulness constructs in the TAM genre of models. These two constructs in turn affect attitude toward adoption and use of the new technology. The proposed model extends prior innovation adoption research by integrating theoretical models and applying them to a state of the art auditing approach. This model also provides insight to auditors in promoting the greater use of Big Data Analytics.