由於資訊與網路科技的進步，數位學習是教育的趨勢。使用「線上數位學習」的目的是期望能讓教學資源比「實體傳統教學」能更被充分使用，且能更節省教學精力與時間。而所有於教育中所學的專業知識，最終仍是要回歸到實務上的運用，因此，如何讓學生在學習時能夠有實務上的思維，亦是一項重要的議題。本研究係針對某私立科技大學的「金融（電腦）審計」課程進行數位學習（e-learning）與深刻學習（deeper learning）之教學實驗。實證結果顯示，透過數位教材輔助教學之課程的學習成效顯著優於未使用數位教材輔助教學者；而有導入實務個案於教學作為深刻學習應用之課程在學習滿意度上顯著高於未導入實務個案之課程，實驗班級之學生在證照成績亦顯著優於對照班級。綜上，以數位教材做為數位學習輔助確實能有效提升學生之學習成效，研究結果可做為教師未來使用數位學習輔助課程進行教學活動或設計數位學習課程時的參考。

Due to the rapid development of information and network technology, there is a trend now to employ e-learning in regular education. Using e-learning methods rather than traditional teaching methods can help minimize time and expenditures, and the resources also can be fully utilized by learners. However, how to put professional knowledge into practice is another important issue. This study takes the form of experimental observation by attempting to know the learning effectiveness of Financial (Computer) Auditing courses for university of technology students when using different learning strategies (traditional teaching method and blended e-learning with deeper learning contents). The results verify that learning effectiveness is significantly better from the course using e -learning materials to assist teaching in Financial (Computer) Auditing courses than the one that does not use e-learning materials. Moreover, the degree of learning satisfaction is significantly better from the course that blends with deeper learning contents in Financial (Computer) Auditing courses than the one that does not blend with deeper learning contents. In the result of the professional certification exam, the course that blends with deeper learning contents is significantly better than the one that does not blend with deeper learning contents.