| Summary: | 碩士 === 靜宜大學 === 會計學系 === 99 === Once audit firm encountered the audit failure, apart from the accounting firm itself, the audited company's goodwill, investors, consumers, employees and other interested parties will suffer significant losses of tangible and intangible. In this research, we design an audit support system implemented service-oriented architecture (SOA) and cloud computing, cloud SOA audit support system, that tailor-made for Taiwan’s audit firm. The main functions of cloud SOA audit support system: to shorten the production time of the audit papers, the establishment of audit knowledge base, knowledge sharing and decision aids. The cloud SOA audit support system has been tested for companies accounting data and had been analyzed professional questionnaires. The cloud SOA audit support system can significantly reduce the production time of audit papers, auditors can focus on professional accounting and auditing, but also can reduce audit failure led to unintentional human error occurs, timely to remind the auditors should pay attention to and advises of adjusting entries, and other related proposals.
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