The Feasibility of Using Electronic Invoice As Evidence of External Auditing
碩士 === 南台科技大學 === 會計資訊系 === 100 === Information Technology has changed the internal information processing systems and external trading environment. In this study, we test whether the tax samples can use the electronic invoicing technology. We use " The feasibility of using electronic invoice a...
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ndltd-TW-100STUT87360062016-03-28T04:20:06Z http://ndltd.ncl.edu.tw/handle/41533787885118295821 The Feasibility of Using Electronic Invoice As Evidence of External Auditing 電子發票協助外部稽核之可行性探討 Li-Ting Tseng 曾莉婷 碩士 南台科技大學 會計資訊系 100 Information Technology has changed the internal information processing systems and external trading environment. In this study, we test whether the tax samples can use the electronic invoicing technology. We use " The feasibility of using electronic invoice as an external audit " as our title, to argue some issues about the current audit specification;technical issues of the electronic invoice;computer audit technology and so on. We use Likert's five-point scale to see the perspectives of E-invoice from people working in the accounting firms. The study shows neither the B2B E-invoice application has been widely used nor people trust the information security. Using E-invoice can improve the efficiency of auditing. E-invoice application involves the core issues of such as government’s financial policy, accounting auditing, public key infrastructure, certificate authority, personal privacy, enterprise EAI system and internal auditing. How these factors incorporate with each other to maximize the most E-invoice benefit deserves further study. Hung Chung-wen 洪崇文 101 學位論文 ; thesis 54 zh-TW |
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碩士 === 南台科技大學 === 會計資訊系 === 100 === Information Technology has changed the internal information processing systems and external trading environment. In this study, we test whether the tax samples can use the electronic invoicing technology. We use " The feasibility of using electronic invoice as an external audit " as our title, to argue some issues about the current audit specification;technical issues of the electronic invoice;computer audit technology and so on.
We use Likert's five-point scale to see the perspectives of E-invoice from people working in the accounting firms. The study shows neither the B2B E-invoice application has been widely used nor people trust the information security.
Using E-invoice can improve the efficiency of auditing. E-invoice application involves the core issues of such as government’s financial policy, accounting auditing, public key infrastructure, certificate authority, personal privacy, enterprise EAI system and internal auditing. How these factors incorporate with each other to maximize the most E-invoice benefit deserves further study.
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author2 |
Hung Chung-wen |
author_facet |
Hung Chung-wen Li-Ting Tseng 曾莉婷 |
author |
Li-Ting Tseng 曾莉婷 |
spellingShingle |
Li-Ting Tseng 曾莉婷 The Feasibility of Using Electronic Invoice As Evidence of External Auditing |
author_sort |
Li-Ting Tseng |
title |
The Feasibility of Using Electronic Invoice As Evidence of External Auditing |
title_short |
The Feasibility of Using Electronic Invoice As Evidence of External Auditing |
title_full |
The Feasibility of Using Electronic Invoice As Evidence of External Auditing |
title_fullStr |
The Feasibility of Using Electronic Invoice As Evidence of External Auditing |
title_full_unstemmed |
The Feasibility of Using Electronic Invoice As Evidence of External Auditing |
title_sort |
feasibility of using electronic invoice as evidence of external auditing |
publishDate |
101 |
url |
http://ndltd.ncl.edu.tw/handle/41533787885118295821 |
work_keys_str_mv |
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