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: http://library.polyu.edu.hk/record=b1151341
URI: http://theses.lib.polyu.edu.hk/handle/200/5088
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.

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