近年來由於資訊科技及網際網路應用的快速發展，大幅改變了企業交易的型態與面貌。在現今電子化企業環境下，所有的交易憑證及簽核皆在高度複雜的資訊系統內進行，若系統內任一環節的資料有誤，則影響牽涉層面將極為廣泛，而使得審計人員在查核電子交易環境下的財務報表時，風險急遽升高；因此如何加強審計人員的專業資訊素養以因應挑戰，就成為會計教育研究中極為重要的課題。有鑒於此，本研究針對審計人員的專業資訊素養對查核技術調適能力及查核技術調適能力對審計工作品質的影響，作深入的探討研究。研究結果發現：審計人員的資訊素養會顯著影響其查核技術調適能力，而查核技術調適能力的高低則會對整體審計績效有顯著影響。

The rapid development of information technology has changed the business environments dramatically. Highly sophisticated computer systems run all daily transactions. Any small errors during the process might cause unpredictable disaster. This, no doubt, increases audit-related risks such as business interruption, data base security, and overall control risk. Therefore, it is very crucial for auditors to expand their professional computer literacy in order to perform effective and efficient audits. The purpose of this study is to examine the relationships between auditors’ IT competency and audit technique adaptation, and between audit technique adaptation and audit performance. The results show that there exist high correlations between these two relationships.