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題名:查核資料分析之發展及應用--以臺灣四大會計師事務所為例
書刊名:會計審計論叢
作者:林嬋娟郭頎君
作者(外文):Lin, Chan-janeGuo, Qi-jun
出版日期:2020
卷期:10:2
頁次:頁1-29
主題關鍵詞:查核資料分析查核分析工具會計師事務所四大Audit data analyticsADAAudit analytics toolsAccounting firmsBig four
原始連結:連回原系統網址new window
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  • 點閱點閱:4
期刊論文
1.Bierstaker, J.、Janvrin, D.、Lowe, D. J.(2014)。What factors influence auditors' use of computer-assisted audit techniques?。Advances in Accounting,30(1),67-74。  new window
2.莊蕎安(20190100)。金融區塊鏈函證正式商轉--專訪財金公司總經理林國良。會計研究月刊,398,66-69。  延伸查詢new window
3.張書瑋(20191200)。會計人的數位轉型大調查。會計研究月刊,409,64-75。  延伸查詢new window
4.Alles, M. G.(2015)。Drivers of the use and facilitators and obstacles of the evolution of big data by the audit profession。Accounting Horizons,29(2),439-449。  new window
5.Appelbaum, D.(2016)。Securing big data provenance for auditors: The big data provenance black box as reliable evidence。Journal of Emerging Technologies in Accounting,13(1),17-36。  new window
6.Appelbaum, D.、Kogan, A.、Vasarhelyi, M. A.(2017)。Big data and analytics in the modern audit engagement: Research needs。Auditing: A Journal of Practice & Theory,36(4),1-27。  new window
7.Appelbaum, D.、Kogan, A.、Vasarhelyi, M. A.(2018)。Analytical procedures in external auditing: A comprehensive literature survey and framework for external audit analytics。Journal of Accounting Literature,40,83-101。  new window
8.Bauer, T. D.、Estep, C.(2019)。One team or two? investigating relationship quality between auditors and IT specialists: Implications for audit team identity and the audit process。Contemporary Accounting Research,36(4),2142-2177。  new window
9.Brown-Liburd, H.、Issa, H.、Lombardi, D.(2015)。Behavioral implication of big data's impact on audit judgment and decision making and future research directions。Accounting Horizons,29(2),451-468。  new window
10.Cao, M.、Chychyla, R.、Stewart, T.(2015)。Big data analytics in financial statement audits。Accounting Horizons,29(2),423-429。  new window
11.Dai, J.、Vasarhelyi, M. A.(2016)。Imagineering audit 4.0。Journal of Emerging Technologies in Accounting,13(1),1-15。  new window
12.Earley, Christine E.(2015)。Data analytics in auditing: Opportunities and challenges。Business Horizons,58(5),493-500。  new window
13.Elliott, R. K.(1992)。The third wave breaks on the shores of accounting。Accounting Horizons,6(2),61-85。  new window
14.Gepp, A.、Linnenluecke, M. K.、O'Neill, T. J.、Smith, T.(2018)。Big data techniques in auditing research and practice: Current trends and future opportunities。Journal of Accounting Literature,40,102-115。  new window
15.Gonzalez, G. C.、Sharma, P. N.、Galletta, D. F.(2012)。The antecedents of the use of continuous auditing in the internal auditing context。International Journal of Accounting Information Systems,13(3),248-262。  new window
16.Hux, C. T.(2017)。Use of specialists on audit engagements: A research synthesis and directions for future research。Journal of Accounting Literature,39,23-51。  new window
17.Manita, R.、Elommal, N.、Baudier, P.、Hikkerova, L.(2020)。The digital transformation of external audit and its impact on corporate governance。Technological Forecasting & Social Change,150,1-10。  new window
18.No, W. G.、Lee, K.、Huang, F.、Li, Q.(2019)。Multidimensional audit data selection (MADS): A framework for using data analytics in the audit data selection process。Accounting Horizons,33(3),127-140。  new window
19.Salijeni, G.、Samsonova-Taddei, A.、Turley, S.(2019)。Big data and changes in audit technology: Contemplating a research agenda。Accounting and Business Research,49(1),95-119。  new window
20.Sun, T.(2019)。Applying deep learning to audit procedures: An illustrative framework。Accounting Horizons,33(3),89-109。  new window
21.Tysiac, K.(2020)。AICPA Council supports advancement of new CPA licensure model。Journal of Accountancy。  new window
22.Wang, T.、Cuthbertson, R.(2015)。Eight issues on audit data analytics we would like researched。Journal of Information Systems,29(1),155-162。  new window
23.Warren, J. D. Jr.、Moffitt, K. C.、Byrnes, P.(2015)。How big data will change accounting。Accounting Horizons,29(2),397-407。  new window
24.Yoon, K.、Hoogduin, L.、Zhang, L.(2015)。Big data as complementary audit evidence。Accounting Horizons,29(2),431-438。  new window
25.Zhaokai, Y.、Moffitt, K. C.(2019)。Contract analytics in auditing。Accounting Horizons,33(3),111-126。  new window
26.Chen, C. L. Philip、Zhang, Chun-Yang(2014)。Data-intensive applications, challenges, techniques and technologies: A survey on Big Data。Information Sciences,275(11),314-347。  new window
27.Venkatesh, Viswanath、Morris, Michael G.、Davis, Gordon B.、Davis, Fred D.(2003)。User Acceptance of Information Technology: Toward a Unified View。Management Information Systems Quarterly,27(3),425-478。  new window
會議論文
1.Demchenko, Y.、Grosso, P.、De Laat, C.、Membrey, P.(2013)。Addressing big data issues in scientific data infrastructure。IEEE International Conference on Collaboration Technologies and Systems (CTS)。IEEE。48-55。  new window
研究報告
1.Austin, A.、Carpenter, T.、Christ, M. H.、Nielson, C.(2019)。The data analytics transformation: Evidence from auditors, CFOs, and standard-setters。University of Richmond and University of Georgia。  new window
2.Eilifsen, A.、Kinserdal, F.、Messier, W. F.、McKee, T. E.(2019)。An exploratory study into the use of audit data analytics on audit engagements。Norwegian School of Economics and Medical University of South Carolina。  new window
學位論文
1.邱献良(2016)。會計師事務所審計支援系統對審計品質之影響(博士論文)。國立政治大學。new window  延伸查詢new window
圖書
1.American Institute of Certified Public Accountants(2015)。Audit Data Standards: Base Standard。New York, NY:AICPA。  new window
2.American Institute of Certified Public Accountants(2015)。Audit Data Standards: General Ledger Standard。New York, NY:AICPA。  new window
3.American Institute of Certified Public Accountants(2017)。Guide to Audit Data Analytics。New York, NY:AICPA。  new window
4.American Institute of Certified Public Accountants(2019)。Audit Data Standard and Audit Data Analytics Working Group。New York, NY:AICPA。  new window
5.American Institute of Certified Public Accountants(2019)。Audit Data Analytics to Traditional Procedures Mapping Document。New York, NY:AICPA。  new window
6.International Auditing and Assurance Standards Board(2016)。Exploring the Growing Use of Technology in the Audit, with a Focus on Data Analytics。New York, NY:IAASB。  new window
7.International Auditing and Assurance Standards Board(2018)。Exploring the Growing Use of Technology in the Audit, with a Focus on Data Analytics。New York, NY:IAASB。  new window
8.International Auditing and Assurance Standards Board(2019)。Proposed Strategy for 2020-2023 and Work Plan for 2020-2021。New York, NY:IAASB。  new window
其他
1.劉姵呈(20200225)。疫情衝擊財報公告,金管會:會計師可採替代方案,https://www.cna.com.tw/news/afe/202002250410.aspx。  延伸查詢new window
2.Australian Accounting Standards Board(2018)。Use of technology in the audit including data analytics,https://www.auasb.gov.au/admin/file/content102/c3/Jun18_5(c)(i)_Strategic_Plan_Use_of_Technology(Revised).pdf。  new window
3.Deloitte(2017)。Delivering smarter audits: Insights through innovation,https://www2.deloitte.com/content/dam/Deloitte/us/Documents/audit/us-audit-smarter-audits-dynamic-insights-through-innovation.pdf。  new window
4.Deloitte(2019)。2019 Transparency report,https://www2.deloitte.com/content/dam/Deloitte/au/Documents/audit/au-audit-transpaparency-report-2019.pdf。  new window
5.Deloitte。Deloitte Omnia,https://www2.deloitte.com/us/en/pages/audit/solutions/deloitte-omnia-unifying-people-processes-and-technology-in-auditing.html。  new window
6.EY(2019)。EY UK 2019 Transparency report,https://assets.ey.com/content/dam/ey-sites/ey-com/en_uk/about-us/transparency-report-2019/ey-uk-2019-transparency-report.pdf。  new window
7.EY。Audit innovation,https://www.ey.com/en_gl/audit/innovation。  new window
8.Financial Reporting Council(2017)。Audit quality thematic review: The use of data analytics in the audit of financial statements,https://www.frc.org.uk/getattachment/4fd19a18-1beb-4959-8737-ae2dca80af67/AQTR_Audit-Data-Analytics-Jan-2017.pdf。  new window
9.KPMG(2017)。KPMG Clara: A smart audit platform,https://assets.kpmg/content/dam/kpmg/xx/pdf/2017/05/kpmg-clara-a-smart-audit-platform.pdf。  new window
10.KPMG(2019)。UK Transparency report 2019,https://assets.kpmg/content/dam/kpmg/uk/pdf/2019/12/uk-transparency-report-2019.pdf。  new window
11.PwC(2019)。Audit explorer,https://www.pwc.com/gx/en/audit-services/assets/pdf/audit-explorer-at-a-glance-on-screen.pdf。  new window
12.PwC(2019)。Transparency report,https://www.pwc.co.uk/annualreport/assets/2019/pdf/uk-transparency-report-19.pdf。  new window
13.World Economic Forum(2017)。Digital transformation initiative professional services industry,https://www.accenture.com/_acnmedia/accenture/conversion-assets/wef/pdf/accenture-professional-services-industry.pdf。  new window
 
 
 
 
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