信息化建设推动事务所审计业务发展及创新

发布时间：2018-05-06 14:48

本文选题：审计系统化 + 审计信息化　；参考：《中国注册会计师》2017年08期

【摘要】：信息时代的到来冲击着当今经济社会的思维方式,新形势下的事务所审计业务将在审计方法与审计技术等诸多方面发生重大的变革。本文介绍了普华永道中天会计师事务所(简称"普华")信息化建设和发展的现状,结合普华信息化能力框架简述了当前普华具备的审计业务核心能力、自动化审计能力、流程协作能力、辅助管理能力等。面对信息科技、法律和法规变革带来的挑战和机遇,普华根据市场及业务模式的变化、审计准则及要求的更新、信息科技的发展方向,在充分考虑及评估现状基础上,进行了信息化框架的重构规划,以适应未来的审计业务需求。
[Abstract]:The arrival of the information age is impacting the thinking mode of the present economy and society. Under the new situation, the audit business of the firm will undergo great changes in many aspects, such as audit methods and auditing techniques. This paper introduces the present situation of the informatization construction and development of PricewaterhouseCoopers China Accounting firm (PricewaterhouseCoopers), and introduces the core auditing business competence and the automatic auditing capability of PricewaterhouseCoopers with the framework of PricewaterhouseCoopers' informatization capability. Process collaboration ability, assistant management ability, etc. In the face of the challenges and opportunities brought about by the changes in information technology, laws and regulations, Puhua, according to the changes in the market and business model, the updating of audit standards and requirements, the development direction of information technology, and on the basis of fully considering and evaluating the current situation, In order to meet the needs of the audit business in the future, the reconstruction planning of the information framework is carried out.
【作者单位】：普华永道中天会计师事务所;
【分类号】：F233;F239.1

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