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題名：會計師對電腦審計軟體之認知與使用決策之研究
作者：周玲儀
作者(外文)：Ling-Yi Chou
校院名稱：國立中正大學
系所名稱：會計與資訊科技研究所
指導教授：黃士銘
林岳喬
學位類別：博士
出版日期：2015
主題關鍵詞：電腦審計；風險管理；持續性稽核；法規遵循；會計師事務所；Computer Auditing；Risk Management；Continuous Auditing；Compliance；Accounting Firms
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為了提高企業管理效率和效益，會計資訊系統已成為企業骨幹，資訊系統的可靠性越來越重要。然而，電子資料容易地修改、操縱，並相對地容易刪除。因此，對於稽核人員來說，確保資訊系統被適當的控制與保護，並且如預期的產出正確的資訊是很重要的。然而，若稽核人員不知道的資訊系統中的資料結構和資訊系統的流程，資訊系統的審計是很困難的事。以前的研究都強調利用電腦輔助審計軟體可以提升企業的經營業績(Bierstaker, Janvrin, & Lowe, 2014; Braun & Davis, 2003; Pedrosa & Costa, 2012; Saygili, 2010).。為了提高審計效率和效益，審計人員使用電腦輔助審計技術和工具，如ACL軟體來做資料分析，以彌補所缺乏對資訊系統資料結構與流程的知識。然而，電腦輔助審計技術目前仍然沒有被會計事務所廣泛使用。因此，目前仍有許多研究在探索小型和中型會計師事務所外部稽核使用通用稽核軟體（GAS）之利用率。本研究的主要目的是使用情境理論中的情境模型與延伸的科技接受度與使用整合模型（UTAUT），發展一種認知模式。本研究探討哪些因素會影響會計師事務所採用的電腦輔助審計軟體，以提高電腦輔助審計軟體於台灣會計師事務所的使用率，並且本研究結果預期可以提供國內會計師與和電腦輔助審計軟體代理商一個採用與推廣的建議。此外，本研究採用重要-績效表現之期望分析方法，衡量會計師對電腦輔助審計技術所帶來的資訊技術能力效益，並討論會計師預期電腦審計實施步驟中電腦輔助審計軟體能帶給他們的效益，以確認會計師對其在審計流程中的期望。
Accounting information systems can be used to increase efficiency and effectiveness, and thus the reliability of such systems is becoming increasingly important. However, electronic data can be easily changed, manipulated, and destroyed, and so it is important for auditors to ensure that such information systems are adequately controlled and secured, and function as intended. Moreover, it is difficult for auditors to audit information systems if they do not know the related data structure and information system process flow. Previous studies have emphasized that using IT can enhance the business performance of firms, such as with the application of computer-assisted audit techniques and tools (CAATs) (Bierstaker, Janvrin, & Lowe, 2014; Braun & Davis, 2003; Pedrosa & Costa, 2012; Saygili, 2010), like the ACL software, which can make up a lack of knowledge about information systems. However, CAATs are still not in widespread use among accounting firms, and previous studies mainly explore the use of generalized audit software (GAS) by external auditors in small- and medium-sized audit firms. The main objectives of this study are thus to use contingency theory to develop a cognitive model by extending the unified theory of acceptance and use of technology (UTAUT). This study examines what factors affect the adoption of the CAATs among accounting firms in order to improve CAAT usage in Taiwan, and the results are then used to provide suggestions for CPAs and software service providers. In addition, this study uses an expectation method for the importance-performance analysis to measure the benefits of CAATs from the perspectives of CPAs, and discusses the information technology capabilities that are related to carrying out computer auditing for ensuring that the audit process meets CPAs’ expectation.
Keyword: Computer Auditing, Risk Management, Continuous Auditing, Compliance, Accounting Firms
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