Factors Influencing Intelligent Auditing and Audit Efficiency Among Accounting Auditors in China

บทคัดย่อ

Big data and intelligent audit were new products in the Internet era in recent years. Audit information system based on high-speed data processing emerged, and this was intelligent audit. Big data has been applied to all aspects of life, and intelligent audit based on big data has also developed rapidly in the audit industry. The objectives of this study were to find out the proper index which related to the intelligent audit, to verify the role of mediator and moderator variables between intelligent audit and audit efficiency, to put forward effective recommendations for improving audit efficiency with intelligent audit. Based on a thorough review of the literature, the paper identified two primary variables: intelligent audit and audit efficiency. Through qualitative analysis of depth interview and quantitative analysis of questionnaire survey. The influencing factors of intelligent audit on audit efficiency were divided into audit evidence, data storage, data analysis, system maintenance, enterprise management level and auditor’s competence. The results showed that data storage in the intelligent audit had a significant negative impact and data analysis had a significant positive impact on audit efficiency; audit evidence in the intelligent audit had not a significant impact and system maintenance had not a significant impact on audit efficiency, however, enterprise management level played a significant moderating role between system maintenance and audit efficiency, auditor’s competence played a moderating role between audit evidence and audit efficiency, thus, the audit efficiency was improved to some extent. The suggestion were improving the quality of auditors, strengthening the organization of audit work and coordinating well with the audited unit.