Determinants of IT application to auditing in Hong Kong CPA firms

Pao Yue-kong Library Electronic Theses Database

Determinants of IT application to auditing in Hong Kong CPA firms


Author: Tam, Irene O. L
Title: Determinants of IT application to auditing in Hong Kong CPA firms
Degree: M.Sc.
Year: 1994
Subject: Auditing -- China -- Hong Kong -- Data processing
Information technology
Hong Kong Polytechnic -- Dissertations
Department: Dept. of Computing
Pages: iv, 93 leaves ; 30 cm
Language: English
InnoPac Record:
Abstract: This research includes a field survey finding the evidence to support some determinant factors of IT application in Hong Kong CPA firms. Several hypotheses will be proposed using the approaches of the MIS literature. Data findings indicate that IT is used more extensively and frequently in the larger CPA firms than in the smaller ones. Reasons are mainly due to the complex task characteristics of audit process which make IT training and education very essential. More importantly, IT application is driven by commercial reasons and business competition. So, larger CPA firms with more sizeable clients using complex EDP systems have to upgrade their IT techniques in their audit functions.

Files in this item

Files Size Format
b1151341x.pdf 3.359Mb PDF
Copyright Undertaking
As a bona fide Library user, I declare that:
  1. I will abide by the rules and legal ordinances governing copyright regarding the use of the Database.
  2. I will use the Database for the purpose of my research or private study only and not for circulation or further reproduction or any other purpose.
  3. I agree to indemnify and hold the University harmless from and against any loss, damage, cost, liability or expenses arising from copyright infringement or unauthorized usage.
By downloading any item(s) listed above, you acknowledge that you have read and understood the copyright undertaking as stated above, and agree to be bound by all of its terms.


Quick Search


More Information