信息技术对审计理论影响研究

发布时间：2018-05-17 03:28

本文选题：信息技术 + 审计理论　；参考：《厦门大学》2006年硕士论文

【摘要】： 随着信息技术广泛应用于社会各个领域,信息技术的影响随处可见,无怪乎有人用“革命”来形容信息技术对社会的冲击。随着信息时代的到来,信息技术正在改变着人类社会传统的工作方式、管理方式、生产方式、消费结构乃至整个社会经济结构,极大地加速了社会、经济、科技、文化等领域内深层次的制度变革与创新。扎根于社会经济文化环境之中的现代审计也必定受到其冲击和洗礼。在审计理论的发展史上,有三个里程碑式的著作,分别是1961年莫茨和夏拉夫的《审计理论结构》、1972年美国会计学会基本审计概念委员会出版的《基本审计概念说明》和1978年尚德尔教授的《审计理论——评价、调查和判断》纵观审计实践和理论的发展史可以看出,审计理论的产生既是审计实践发展的需要,又是审计实践发展的必然结果。然而随着信息技术的影响日益加深,来系统地研究其对现代审计影响可以说是留给审计理论研究工作者的一个迫切的任务。本文主要分为三章: 第一章“信息技术环境下控制测试的考虑”:第一节在信息技术环境下企业特有内部控制基础上,按照COSO委员会2004年企业风险管理框架(ERM-IF)系统分析了信息技术对企业内部控制造成的冲击。在第二节分析了信息技术对企业内部控制控制测试的影响。第二章“信息技术环境下的审计理论结构”:随着信息技术的影响日益加深,比较系统地研究了其对现代审计要素影响,在此基础上对信息技术环境下审计理论结构进行了重新认定。第三章“信息技术的发展对未来审计的影响”:本章沿着信息技术发展的轨道探讨信息技术的发展对未来审计理论的影响。笔者认为,未来审计的发展方向主要表现为网络审计、详细审计和连续审计这三个方向。
[Abstract]:With the wide application of information technology in various fields of society, the influence of information technology is everywhere. No wonder some people use "revolution" to describe the impact of information technology on society. With the advent of the information age, information technology is changing the traditional way of work, management, mode of production, consumption structure and even the whole social and economic structure of human society, which has greatly accelerated the society, economy, science and technology. The deep level system reform and innovation in the field of culture and so on. The modern audit, rooted in the social economic and cultural environment, must also be impacted and baptized. In the history of the development of audit theory, there are three landmark works. In 1961, Moz and Shayaf published the basic Audit Concepts Committee of the American Academy of Accountants in 1972, and Professor Shandel's Audit Theory-Evaluation in 1978, respectively, which were published by the Committee on basic Audit Concepts of the American Academy of Accountants in 1972. Investigation and judgment > reviewing the development history of audit practice and theory, we can see that the emergence of audit theory is not only the need of the development of audit practice, but also the inevitable result of the development of audit practice. However, with the increasing influence of information technology, it is an urgent task for the researchers to study the impact of information technology on modern auditing. This paper is divided into three chapters: The first chapter, "the consideration of control testing in the information technology environment": the first section is based on the unique internal control of the enterprise in the information technology environment. The impact of information technology on enterprise internal control is analyzed systematically according to the 2004 ERM-IFM framework of COSO Committee. In the second section, the influence of information technology on enterprise internal control test is analyzed. Chapter two, "Audit Theory structure in Information Technology Environment": with the increasing influence of information technology, it systematically studies its influence on modern audit elements. On this basis, the audit theory structure under the information technology environment is reconfirmed. The third chapter is "the influence of the development of information technology on the future audit": this chapter discusses the influence of the development of information technology on the future audit theory along the track of the development of information technology. The author thinks that the development direction of future audit is mainly network audit, detailed audit and continuous audit.
【学位授予单位】：厦门大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：F239.1

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