A Study of Implication for the Use of Computer Assisted Audit Techniques

• Main Authors: Ying-Fang Feng, 馮瑛芳
• Other Authors: Jui-Chin Chen
• Format: Others
• Language: zh-TW
• Published: 1999
• Online Access: http://ndltd.ncl.edu.tw/handle/36177009677134113470

碩士 === 淡江大學 === 會計學系 === 87 === The last few years, personal computers have increased in capabilities and processing speed, whilst at the same time greatly dropping in price. PC software had also become much more user friendly. Therefore organizations, including large scale and smaller organizations, have become more computer dependent. The modern auditors face on this transformation, require significantly more knowledge of computers and computer auditing than did auditors of earlier years. The study is an exploratory research with case study method. The objective for the research is to inquire into implication of using computer assisted audit techniques about Big 5 CPA firm in Taiwan. The results indicate the generalized audit software (GAS) is use frequently. Big 5 CPA firm, the major objective use of computer assisted audit techniques is to accord with decree. Besides, ''human'' problem is very important factor in the process to promote computer assisted auditing, for example client''s attitude、partner''s decision、accountant''s will、 auditor''s mentality、and human resource deficiency and so on.