科技來自於人性，智慧科技須為人所用才得以完美。全球產業不斷進化且汰弱留強，創新科技因此孕育而生。近年來爆發許多企業詐欺事件，發展新型態的服務並朝向數位化轉型成為會計師事務所的新挑戰。本研究使用技術、組織、環境框架，探討創新科技在大型會計師事務所之發展、運用及面臨之挑戰。本研究屬於探索性個案研究法，對國內之大型會計師事務所做實地訪談。本研究顯示；(1) 創新科技在大型事務所正蓬勃發展，機器人流程自動化已穩定且廣泛使用；軟體系統大多由會計師事務所國外總部開發，再導入國內事務所做推廣和使用；大數據審計平台以視覺化分析優化與客戶間的互動；區塊鏈目前運用在銀行函證；人工智慧之導入尚未廣泛運用且仍處實驗階段。大型事務所導入創新技術之內外部風險，皆須所高度重視。(2) 資訊及審計專業之跨領域人才為大型事務所目前之所需。(3) 現行法令的規範及指引尚屬初步發展。本研究結論:技術方面:數位轉型和強化分析功能，提升會計師事務所服務品質。會計師事務所需注意資訊安全及個人隱私之風險。組織方面: 會計師事務所急切需要跨領域人才，且持續提供有關創新科技之在職訓練。環境方面:主管機關若能積極支持與推動，將是極為重要。本研究建議在科技浪潮下，如何在創新、隱私與風險間取得平衡，將是未來會計師事務所努力之目標。科技進步的同時必然蘊釀著破壞與重塑，而更多溝通、學習與保持開放的心，也是實現審計智慧化的必經之路。

Technology comes from human nature, and smart technology must be used by people to be perfect. The global industry is constantly evolving, eliminating the weak and retaining the strong, and then innovative technology is born. In recent years, many corporate fraud incidents have erupted, and the development of new-type services and digital transformation has become a new challenge for accounting firms. This study explores the development, application, and challenges of innovative technology in Taiwan's large accounting firms based on technology, organization, and environmental framework. This research is an exploratory case study method, which conducts field interviews with large accounting firms.The survery showed (1) Innovative technologies are booming in large accounting firms, and robotic process automation has been stable and widely used; Most of the software systems were developed by the overseas headquarters of the accounting firm, and then imported into domestic firms for promotion and utilization; The audit platform was established, which optimizes interaction with customers through visual analysis; Blockchain was currently used in external confirmations; artificial intelligence has not been widely used and is still in the experimental stage, Innovative technologies were introduced into large accounting firms, and their internal and external risks must be highly regarded, and (2) Cross-disciplinary talents in information technology and auditing professions were needed by large accounting firms,and(3) The current law on innovative technologies is a preliminary development.the survey concluded : technical aspects:digital transformation and strengthening of analytical functions to improve the quality of accounting firms. Accounting firms should pay attention to the risks of information security and personal privacy. Organizational aspects: Accounting firms need cross-disciplinary talents eagerly and continue to provide on-the-job training on innovative technologies. Environmental aspects: If the competent authorities can actively support and promote, it will be extremely important. This research suggests that under the wave of technology, how to strike the best balance between innovation, privacy and risk, it will be the future goal of accounting firms. This study suggests that under the wave of technology, how to strike a best balance between innovation, privacy and risk will be the future goal of accounting firms. Innovative and technology inevitably contains destruction and remodeling, so more communication, learning, and maintaining an open heart are the only way to achieve audit intelligence.

表目錄		VI
圖目錄		VII
第壹章	緒論	1
第一節	研究背景	1
第二節	研究動機	2
第三節	研究目的	3
第貳章	文獻探討	4
第一節	創新科技	4
第二節	技術、組織和環境框架	11
第參章	研究方法	15
第一節	研究對象	15
第二節	個案研究法	16
第三節	個案及受訪者基本資料	17
第四節	個案資料蒐集流程	19
第肆章	個案分析	21
第一節	個案分析架構	21
第二節	技術背景對導入創新科技的影響	22
第三節	組織背景對導入創新科技的影響	30
第四節	環境背景對導入創新科技的影響	33
第伍章	研究結果與建議	35
第一節	個案結論	35
第二節	研究限制及建議	40
參考文獻		42 
表目錄
表3- 1 受訪者基本資料	17
表3- 2 訪談大綱及議題	19
表4- 1 自動化審計流程和傳統審計流程	22
表5- 1 創新科技	36
圖目錄
圖4- 1個案分析架構	21

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