本研究之目的，乃在了解目前國內電腦審計教育之現況以及電腦審計教育對學子系統知識涉取、電腦自我效能提升及審計自動化系統接受認知度之影響。本研究採用敘述性統計分析、效度分析及信度分析、結構方程模式為分析工具。研究結果發現電腦審計教育顯著正向影響會計系學生對審計自動化系統之接受認知度，也可些微的影響會計系學生對系統知識認知及電腦信心程度。此外，系統知識程度與電腦自我效能程度亦顯著正向影響審計自動化系統接受認知度。此現象可顯示大學之電腦審計教育有其存在必要，可提升學生系統知識及電腦自我效能程度有助於審計自動化系統接受度。另外，經由對該課程電話訪談中發現，目前電腦審計課程之設計，普遍為簡易、重複性，可見國內電腦審計教育課程設計有待改善。期望藉由本研究之發現，以期對學術教育單位課程規劃作一建議，及可做為會計師事務所於未來甄選審計人員時考慮要素之參考。
The purpose of this research is to understand the current status of computer auditing education in Taiwan, its influence on students' knowledge of system, promotion of computer self efficacy, and the level of cognitive acceptance of automated audit system. This research adopted descriptive statistics analysis, validity analysis, and creditability analysis, and it used structure equation model as analyzing tool. The findings revealed that computer auditing education has positive effects on accounting students' level of cognitive acceptance of automated audit system. Meanwhile, it has mild positive effect on accounting students' knowledge of system as well as confidence of computers. In addition, levels of knowledge of system and computer self efficacy have apparent positive effects on the degrees of cognitive acceptance of automated audit system. These research results suggest that necessity of computer auditing education in universities, since it shall uplift students' levels of knowledge of system and computer self efficacy, thus increase the students' cognitive acceptance of automated audit system. Besides, the phone interviews conducted in this research process revealed the fact that existing computer auditing education tends to be oversimplified and repetitive; therefore, it is believed that there is still room to be improved in the course design of such education. It is expected that the findings of this research may be helpful to the academic curriculum design, as well as to auditor recruitment planning of accounting firms in the future.
