| 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: | Department of Computing |
| Pages: | iv, 93 leaves ; 30 cm |
| Language: | English |
| 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. |
| Rights: | All rights reserved |
| Access: | restricted access |
Files in This Item:
| File | Description | Size | Format | |
|---|---|---|---|---|
| b1151341x.pdf | For All Users (off-campus access for PolyU Staff & Students only) | 3.28 MB | Adobe PDF | View/Open |
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