本研究主要之目的在於探討會計師事務所查核團隊在審計過程中，如何運用資料分析方法及工具，辨識個案公司提供資料之完整及正確性，透過全母體資料分析測試方法，篩選出異常資料，針對異常資料執行證實性測試程序，以期降低審計風險，提升審計品質。本研究之個案公司案件查核團隊擬定之查核策略著重在各階段查核工作，以高度使用數據分析技術搭配eData資料分析項目為主，並評估重大科目相關之交易流程資訊化程度與可執行eData資料分析項目之可行性，分別在審計案件之規劃、內部控制、證實測試及報告完成等各階段擬定查核工作內容與資源分配計畫，全母體資料測試之查核方法對應於傳統抽樣查核結果衡量對於審計風險之影響。
本研究個案公司透過查核項目採用數據分析採用全母體測試程序，篩選出來差異項目產生的差異金額，比起傳統查核採用人工抽樣方式發現之差異金額換算成整個母體之差異金額具有較高信賴度，有效降低審計風險。最後，本研究亦建議對於資訊化程度高之企業應在擬定查核策略前，先了解受查者及其環境，召開案件查核啟動會議，說明與溝通數據分析與傳統人工查核之差別及效益，清楚定義提供資料之欄位及其定義，將有助於案件查核團隊執行數據分析程序，達到提升查核效率，有效降低審計風險之目標。
本研究實證結果發現，針對個案公司實施eData資料分析程序對於降低審計風險有正面影響。

The primary objective of our research is to discuss how data analytical methodology and technique are being applied in audit engagements among accounting firms, in order to verify the completeness and accuracy of information provided by the case company. In expectation of lowering audit risk and improving audit quality, audit procedures are conducted by analyzing population, extracting abnormal transaction data, and performing further substantive procedures. In our case, audit programs are designed to adopt data analytic techniques and eData data analytical procedures. With the assessment of information of the process of transactions and the feasibility of performing eData analytical procedures, we draw up the audit scope and resource distribution plan throughout stages of planning, internal control, substantive testing, and reporting. Additionally, we demonstrate the comparison of audit methodologies between testing the population and the traditional way of sampling, and further evaluate the influence of both on audit risk.
In our case, it is more reliable and more applicable to detect the abnormal items and related amounts and to lower audit risk when adopting data analytical audit procedures with the test of population than performing traditional sampling. Last but not the least, we suggest that for those highly informatized companies, in order to better audit efficiency and lower audit risk, it is critical to understand the audit client and its business environment, to hold the audit kick off meeting, to elaborate and communicate the different benefits between auditing with data analytics technique and conventional audit, and to clearly define fields in transaction data.
In our empirical result, we discover that applying eData analytical procedure is positively related to lowering audit risk.

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