核。 For matching e-governments, Ministry of Audit has actively prompted auditors to use audit software ACL to examine and check administrative affairs. In this study, questionnaire and intensive interview are two ways to collect data and information. By consulting different levels of auditors in varied audit agencies, we acquire different point of view and suggestions from auditors and examined officers. Then we can thoroughly comprehend what bottle- neck auditors have experienced and
take their opinions as reference to reform computer assisted audit affairs. The empirical results are summarized as follows :
1. The professional competency of auditors is not enough yet.
2. Ministry of Audit needs to adjust the policy of computer assisted audit for keeping up with the development of audit management.
3. Every level of administrative institutions has not established their own inside computer audit systems.
4. Most of the examined officers indeed support auditors to use computer assisted auditors technique to examine and check their administrative affairs.