The Utilization of Generalized Audit Software.
调查了251名审计经理和202名EDP审计师，研究通用审计软件（GAS）的使用情况，包括促使使用GAS的环境因素、成本效益以及微机对GAS使用的影响。
Abstract Increased information technology has greatly complicated the audit environment. In response to these changes, the AICPA issued Statement on Auditing Standards No. 48 which encourages the use of computer-assisted audit techniques. The most commonly used computer-assisted technique is generalized audit software. This survey of 251 audit managers and 202 EDP auditors investigates three aspects of generalized audit software (GAS) usage across three levels of firm structure. First, it identifies environmental factors that prompt audit managers to initially consider using GAS. In conjunction with this, a model proposed by Davis and Weber [1986] is utilized and tested. The Davis/Weber model is supported since the factor most likely to initiate GAS implementation is a change in the computer system, followed by internal control considerations. Second, the costs and benefits of GAS are enumerated. These differ in importance between EDP auditors and audit managers and among the three levels of firm structure. Lastly, the perceived effect of microcomputers on GAS utilization is briefly examined.