通用审计软件系统的分析与设计研究
发布时间：2018-08-22 16:24
【摘要】：我国计算机审计从 20 世纪 80 年代末开始发展至今，在实务中的应用可谓 林林总总、不一而足，，这些审计软件的出现推动了审计事业的健康发展，局部 地提高了审计效率与审计质量。但这些审计软件以专用审计软件为主，一方面 其开发成本较高，另一方面其重用性较差，所有这些都不能适应我国作为 WTO 成员的新形势，这将使得我国的审计业务在国际市场上缺少应有的竞争力，因 而开发通用的审计软件、提高审计人员的工作效率、增强会计师事务所的竞争 力显得尤为迫切。 针对我国目前审计软件发展的现状及其存在的问题，本文试图从理论和实 务上阐述通用审计软件的分析与设计。以独立审计准则为指导，利用较为成熟 的系统开发理论，提出开发通用审计软件分析和设计的思路，希望能以此为软 件公司开发通用审计软件提供借鉴。 要达到上述目的，本文主要从以下几个方面着手分析通用审计软件的分析 与设计：首先分析通用审计软件系统的框架结构及其联系，其次分析通用审计 软件开发采用的方法与技术；然后在此基础上分析通用审计软件的逻辑结构； 最后阐述通用审计软件系统的设计与实现过程。
[Abstract]:Computer audit in China has been developing since the end of 1980s.
The emergence of these audit softwares has promoted the healthy development of audit industry.
The audit efficiency and audit quality have been improved. However, these audit softwares are mainly based on special audit software, on the one hand.
Its development cost is high, on the other hand, its reusability is poor, all of which can not adapt to our country as WTO.
The new situation of members will make China's audit business lack competitiveness in the international market.
And develop general auditing software to improve the efficiency of auditors and enhance the competition of accounting firms.
Force is particularly urgent.
In view of the current situation of audit software development in China and its existing problems, this paper attempts to theoretically and practically.
Generally speaking, the analysis and design of general auditing software are expounded.
Based on the theory of system development, the idea of developing general auditing software analysis and design is put forward.
The company provides reference for developing general auditing software.
To achieve the above purpose, this article mainly analyzes the general audit software from the following aspects.
And Design: first, analyze the framework and connection of the general audit software system, and then analyze the general audit.
Secondly, the logical structure of general audit software is analyzed on the basis of the methods and techniques adopted in software development.
Finally, the design and implementation process of general audit software system is described.
【学位授予单位】：福州大学
【学位级别】：硕士
【学位授予年份】：2004
【分类号】：F239.1
本文编号：2197661
[Abstract]:Computer audit in China has been developing since the end of 1980s.
The emergence of these audit softwares has promoted the healthy development of audit industry.
The audit efficiency and audit quality have been improved. However, these audit softwares are mainly based on special audit software, on the one hand.
Its development cost is high, on the other hand, its reusability is poor, all of which can not adapt to our country as WTO.
The new situation of members will make China's audit business lack competitiveness in the international market.
And develop general auditing software to improve the efficiency of auditors and enhance the competition of accounting firms.
Force is particularly urgent.
In view of the current situation of audit software development in China and its existing problems, this paper attempts to theoretically and practically.
Generally speaking, the analysis and design of general auditing software are expounded.
Based on the theory of system development, the idea of developing general auditing software analysis and design is put forward.
The company provides reference for developing general auditing software.
To achieve the above purpose, this article mainly analyzes the general audit software from the following aspects.
And Design: first, analyze the framework and connection of the general audit software system, and then analyze the general audit.
Secondly, the logical structure of general audit software is analyzed on the basis of the methods and techniques adopted in software development.
Finally, the design and implementation process of general audit software system is described.
【学位授予单位】：福州大学
【学位级别】：硕士
【学位授予年份】：2004
【分类号】：F239.1
【引证文献】
相关硕士学位论文 前1条
1 韩付平;信息化环境下的电子审计证据采集与使用研究[D];太原理工大学;2011年
本文编号：2197661
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