THE RELATIONSHIP BETWEEN THE INFLUENCE FACTORS AND THE AUDITOR′S USE OF EDP AUDIT TECHNIQUES IN KOREAN ACCOUNTING FIRMS

The objectives of this study are to suggest and empirically prove the relationship model for investigating influence factors on the use of EDP audit techniques, and to identify moderating effects of the task types of EDP audit on the relationships between the influence factors and the use of EDP audit techniques. The results of the empirical test suggested that there are significant (positive or negative) correlations between the use of some EDP audit techniques and the influence factors, such as audit education, auditor's familiarity and age, and effectiveness of the technique, etc. The significant differences in the use of EDP audit techniques were empirically proved in the ratio of audit fees and the audit structure. It was also proved that the relationships between the use of techniques and the influence factors are different according to the task types of EDP audit. This study proposed the technique and the auditor related implications of these findings for the successful fulfilment of EDP audit.