第五章 研究結論、限制與建議
第二節 研究限制與建議
於設計問卷時，已盡可能地讓題目敘述及選項明確，並請事務所同仁協助使問 卷用語符合實務，然而，有些題目受試者之認知不同，例如：在探討查核分析工作 比例這道問題時，仍須排除 19 筆總和明顯不足或超過 100%之回答。除此之外，
在不影響事務所同仁工作之前提下，本論文將問卷調查期間設定於 5 月初至 6 月 中，期待事務所同仁於 5 月忙季結束後，能夠參與本論文，並透過事務所同仁協助 提醒填寫問卷，但仍欠缺事務所乙簽證會計師之樣本，上述樣本缺失可能影響統計 分析之結果。另外，查核實務複雜且多樣，不同產業或客戶間皆有差異，因此，問 卷調查結果之推論可能無法適用於各種情況。
本論文發現查核人員是否能從使用查核分析中獲得效益，為影響其對查核分 析接受度的重要原因，並發現高度使用查核分析之案件具公司規模較大、應用查核 分析之年數較長，以及使用事務所使用之查核分析工具的頻率與熟悉度較高之特 性，然而，在統計上未取得上述因素與預期效益具有關聯之證據，後續研究可進一 步探究查核分析效益顯現受何種因素影響。此外，如何有效提升查核人員在應用查 核分析時之判斷能力亦須後續研究加以探究。本論文為探索性研究，研究問題設計 以基礎與大方向的問題為主，期盼本論文有助於學術界與實務界瞭解台灣四大會 計師事務所數位審計之發展與應用概況，啟發針對特定議題的深入研究。
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附錄
☐其他外在因素，請列舉：_______________
內在因素(e.g.因應人力、查核時間上的限制)，請列舉：_______________
三、貴所應用資料分析或發展數位工具時，所面臨的挑戰為何？(複選)
五、為因應查核資料分析之需求，貴所組織型態如何調整？(複選)
☐設置專門的資訊科技部門，單位名稱為何：_______________
☐於審計部門轄下設置資訊科技中心
附錄 B 會計師事務所數位審計應用狀況研究問卷
查核團隊成員們您好：
謝謝您撥空參與這項問卷調查。本問卷之目的在於瞭解事務所查核分析(Audit Data Analytics)或數位審計(Digital Audit)應用之現況，以及查核團隊成員對於查核 分析應用的效益及接受度之看法。研究結果期盼對會計師事務所、會計學術界或政 府審計人員具實務參考價值。
本問卷採線上不具名的方式填寫，填答時間約需 10 至 20 分鐘，填答期間至 X 月 X 日，所有資料將僅供學術研究使用。
本問卷所稱查核分析係指以完成財務報表查核為目的，藉由分析、建立模型或 視覺化的方式，發現潛藏於資料中之趨勢並協助辨認異常值，可能會使用到之方法 包括 Excel、查核平台、流程機器人(RPA)、事務所使用之其他查核分析工具或方法 論。
填答前請您自您所參與之 108 年度上市櫃公司財務報表查核案件中，選定具 代表性查核案件作為標的案件，並依執行該標的案件時之情況填答。再次謝謝您的 參與。
本問卷分為三個部分，第一部分為受訪者與標的案件資料，第二部分為查核案 件應用查核分析之情況，第三部分為應用查核分析之效益、接受度及普遍性。
第一部分：受訪者及標的案件資料
7.
請問標的案件屬於何種公司？(單選)□ 上市公司
□ 上櫃公司
8. 請問標的案件屬於何種產業？(單選)
□ 傳產
□ 電子資訊業
□ 金融業
□ 其他(請列舉)
9. 請問標的案件之營業收入淨額約為？(單選)
□ 未達 20 億元
□ 20 億元以上未滿 50 億元
□ 50 億元以上未滿 150 億元
□ 150 億元以上
10. 請問標的案件之資產總額約為？(單選)
□ 未達 40 億元
□ 40 億元以上未滿 80 億元
□ 80 億元以上未滿 230 億元
□ 230 億元以上
第二部分：查核案件應用查核分析之情況
*請依執行標的案件 108 全年度查核之情況回答下列問題。
1. 請問您參與該查核案件時之職稱？(單選)
□ 簽證會計師
□ 理級(經理或協理)
□ in charge
□ 組員
2. 請問您參與該查核案件約已幾年？(單選)
□ 未滿 2 年
□ 2 年以上未滿 5 年
□ 5 年以上
3. 請問貴查核團隊運用查核分析查核該案件約已幾年？(單選)
(3) 使用查核分析有助於提升偵查出重大不實
(18) 事務所提供足夠的訓練，讓我能正確地使用