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_

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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-jane／Guo, 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 analytics；ADA；Audit analytics tools；Accounting firms；Big four
原始連結：	連回原系統網址
相關次數：	被引用次數:期刊(0) 博士論文(0) 專書(0) 專書論文(0) 排除自我引用:0 共同引用:0 點閱:5

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。
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
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
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。
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。
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。
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。
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。
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。
10.	Cao, M.、Chychyla, R.、Stewart, T.(2015)。Big data analytics in financial statement audits。Accounting Horizons，29(2)，423-429。
11.	Dai, J.、Vasarhelyi, M. A.(2016)。Imagineering audit 4.0。Journal of Emerging Technologies in Accounting，13(1)，1-15。
12.	Earley, Christine E.(2015)。Data analytics in auditing: Opportunities and challenges。Business Horizons，58(5)，493-500。
13.	Elliott, R. K.(1992)。The third wave breaks on the shores of accounting。Accounting Horizons，6(2)，61-85。
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。
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。
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。
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。
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。
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。
20.	Sun, T.(2019)。Applying deep learning to audit procedures: An illustrative framework。Accounting Horizons，33(3)，89-109。
21.	Tysiac, K.(2020)。AICPA Council supports advancement of new CPA licensure model。Journal of Accountancy。
22.	Wang, T.、Cuthbertson, R.(2015)。Eight issues on audit data analytics we would like researched。Journal of Information Systems，29(1)，155-162。
23.	Warren, J. D. Jr.、Moffitt, K. C.、Byrnes, P.(2015)。How big data will change accounting。Accounting Horizons，29(2)，397-407。
24.	Yoon, K.、Hoogduin, L.、Zhang, L.(2015)。Big data as complementary audit evidence。Accounting Horizons，29(2)，431-438。
25.	Zhaokai, Y.、Moffitt, K. C.(2019)。Contract analytics in auditing。Accounting Horizons，33(3)，111-126。
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。
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。

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。

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。
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。

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。延伸查詢

圖書
1.	American Institute of Certified Public Accountants(2015)。Audit Data Standards: Base Standard。New York, NY：AICPA。
2.	American Institute of Certified Public Accountants(2015)。Audit Data Standards: General Ledger Standard。New York, NY：AICPA。
3.	American Institute of Certified Public Accountants(2017)。Guide to Audit Data Analytics。New York, NY：AICPA。
4.	American Institute of Certified Public Accountants(2019)。Audit Data Standard and Audit Data Analytics Working Group。New York, NY：AICPA。
5.	American Institute of Certified Public Accountants(2019)。Audit Data Analytics to Traditional Procedures Mapping Document。New York, NY：AICPA。
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。
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。
8.	International Auditing and Assurance Standards Board(2019)。Proposed Strategy for 2020-2023 and Work Plan for 2020-2021。New York, NY：IAASB。

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
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。
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。
4.	Deloitte(2019)。2019 Transparency report，https://www2.deloitte.com/content/dam/Deloitte/au/Documents/audit/au-audit-transpaparency-report-2019.pdf。
5.	Deloitte。Deloitte Omnia，https://www2.deloitte.com/us/en/pages/audit/solutions/deloitte-omnia-unifying-people-processes-and-technology-in-auditing.html。
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。
7.	EY。Audit innovation，https://www.ey.com/en_gl/audit/innovation。
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。
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。
10.	KPMG(2019)。UK Transparency report 2019，https://assets.kpmg/content/dam/kpmg/uk/pdf/2019/12/uk-transparency-report-2019.pdf。
11.	PwC(2019)。Audit explorer，https://www.pwc.com/gx/en/audit-services/assets/pdf/audit-explorer-at-a-glance-on-screen.pdf。
12.	PwC(2019)。Transparency report，https://www.pwc.co.uk/annualreport/assets/2019/pdf/uk-transparency-report-19.pdf。
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。

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