本研究以科技接受模式為基礎，探討會計師事務所與政府機關審計人員使用通用審計軟體之情形以及影響因素，採用問卷調查法蒐集研究資料，並且採用結構方程式驗證研究模型，以瞭解影響審計人員使用通用審計軟體之因素與情形。 研究結果顯示主觀規範對知覺有用呈顯著正向影響，知覺易用對知覺有用呈顯著正向影響，知覺有用、知覺易用對態度呈顯著正向影響，態度對行為意圖呈顯著正向影響，行為意圖對使用行為呈顯著正向影響，使用行為對使用者滿意度呈顯著正向影響。亦即審計人員若越認為通用審計軟體容易使用，則越認為使用該軟體可提升工作績效。審計人員越認為通用審計軟體可提高其工作績效或容易使時，則可提升其對該軟體之正面態度，提高使用之意願，進而強化使用通用審計軟體之行為，並正向影響其滿意度。 This research utilizes the Technology Acceptance Model (TAM), subjective norm and computer self-efficacy as the exogenous variables to investigate the use of Generalized Audit Software (GAS) by the auditors. It adopts questionnaire survey to collect data from the auditors of the Big Four public accounting firms and the Ministry of Audit in Taiwan. Research findings suggest that subjective norm has significant positive impact on the perceived usefulness of GAS. The perceived usefulness and perceived ease of use of GAS both have significant positive influence on the attitude toward GAS. In addition, the attitude toward GAS has significant positive effect on the behavioral intention. The behavioral intention has significant positive impact on the usage of GAS. The usage of GAS further has significant positive impact on the user satisfaction.
