网络经济下审计理论结构研究
发布时间：2019-03-02 14:08
【摘要】：审计理论结构的研究具有重要的意义,它不仅是完善和发展审计科学的需要,也是支撑审计职业,指导审计工作的需要。当前,网络经济迅猛发展,它影响了传统的审计环境、审计对象、审计线索、审计目标、审计假设、审计准则等诸多方面。可以说,网络经济对传统审计形成了巨大的挑战。需要指出的是,网络经济的发展不仅仅是对传统审计理论的挑战,它也为审计理论的发展与完善提供了契机。 本文在借鉴传统审计理论研究成果的基础上,结合网络经济背景,选择审计环境和审计本质共同作为审计理论的逻辑起点,构建了网络经济下审计理论结构,并对该理论结构的各要素作了分析与探讨。 本文的创新之处体现在:(1)在分析现有审计理论逻辑起点不足之处的基础上,论证了网络经济下审计环境和审计本质两者共同为网络经济下审计理论的逻辑起点:(2)提出网络经济下审计理论结构应包括审计环境、审计本质、审计目标、审计假设、审计准则等要素,根据各要素之间的逻辑关系,构建了网络经济下审计理论结构模式;(3)网络经济下审计假设应能解释网络经济下为什么要进行审计、网络经济下为什么能进行审计以及审计的根本特征是什么等问题,因此,网络经济下审计假设应包括信息可信性不足假设、信息可验证假设、审计人员可信任假设、审计人员身份可确认假设、电子证据效力假设等;(4)提出网络经济下审计本质上是审计信息系统。审计人员通过获取审计证据,形成审计意见,为利益相关者的决策提供审计信息。 随着网络经济的发展以及网络经济下审计实践经验的丰富,人们对网络经济下审计活动一定会有更加深刻的认识,网络经济下审计理论结构研究也定能取得丰硕的成果。
[Abstract]:The research of audit theory structure is of great significance. It is not only the need of perfecting and developing audit science, but also the need of supporting audit profession and guiding audit work. At present, the network economy is developing rapidly, which affects the traditional audit environment, audit object, audit trail, audit goal, audit hypothesis, audit standard and so on. It can be said that the network economy has formed a huge challenge to the traditional audit. What needs to be pointed out is that the development of network economy is not only a challenge to the traditional audit theory, but also provides an opportunity for the development and perfection of the audit theory. Based on the research results of traditional audit theory and the background of network economy, this paper chooses audit environment and audit essence as the logical starting point of audit theory, and constructs the audit theory structure under network economy. The elements of the theoretical structure are analyzed and discussed. The innovation of this paper is as follows: (1) on the basis of analyzing the inadequacies of the logic starting point of the existing audit theory, This paper demonstrates that audit environment and audit essence in network economy are the logical starting point of audit theory in network economy: (2) the structure of audit theory in network economy should include audit environment, audit essence, audit objective, audit hypothesis, and so on. According to the logical relationship among the factors, the auditing theory structure mode under the network economy is constructed. (3) the audit hypothesis under the network economy should explain why the audit should be conducted in the network economy, why the audit can be conducted under the network economy and what are the fundamental characteristics of the audit. Under the network economy, the audit hypothesis should include the assumption of insufficient information credibility, the hypothesis of information verifiability, the hypothesis of the auditor's trust, the hypothesis of the verifiability of the auditor's identity, the hypothesis of the validity of electronic evidence, and so on. (4) it is pointed out that audit is essentially an audit information system in network economy. Auditors obtain audit evidence, form audit opinions, and provide audit information for stakeholders' decision-making. With the development of network economy and the rich experience of auditing practice in network economy, people must have a deeper understanding of audit activities in network economy, and the research on audit theory structure in network economy will also achieve fruitful results.
【学位授予单位】：长沙理工大学
【学位级别】：硕士
【学位授予年份】：2004
【分类号】：F239
本文编号：2433115
[Abstract]:The research of audit theory structure is of great significance. It is not only the need of perfecting and developing audit science, but also the need of supporting audit profession and guiding audit work. At present, the network economy is developing rapidly, which affects the traditional audit environment, audit object, audit trail, audit goal, audit hypothesis, audit standard and so on. It can be said that the network economy has formed a huge challenge to the traditional audit. What needs to be pointed out is that the development of network economy is not only a challenge to the traditional audit theory, but also provides an opportunity for the development and perfection of the audit theory. Based on the research results of traditional audit theory and the background of network economy, this paper chooses audit environment and audit essence as the logical starting point of audit theory, and constructs the audit theory structure under network economy. The elements of the theoretical structure are analyzed and discussed. The innovation of this paper is as follows: (1) on the basis of analyzing the inadequacies of the logic starting point of the existing audit theory, This paper demonstrates that audit environment and audit essence in network economy are the logical starting point of audit theory in network economy: (2) the structure of audit theory in network economy should include audit environment, audit essence, audit objective, audit hypothesis, and so on. According to the logical relationship among the factors, the auditing theory structure mode under the network economy is constructed. (3) the audit hypothesis under the network economy should explain why the audit should be conducted in the network economy, why the audit can be conducted under the network economy and what are the fundamental characteristics of the audit. Under the network economy, the audit hypothesis should include the assumption of insufficient information credibility, the hypothesis of information verifiability, the hypothesis of the auditor's trust, the hypothesis of the verifiability of the auditor's identity, the hypothesis of the validity of electronic evidence, and so on. (4) it is pointed out that audit is essentially an audit information system in network economy. Auditors obtain audit evidence, form audit opinions, and provide audit information for stakeholders' decision-making. With the development of network economy and the rich experience of auditing practice in network economy, people must have a deeper understanding of audit activities in network economy, and the research on audit theory structure in network economy will also achieve fruitful results.
【学位授予单位】：长沙理工大学
【学位级别】：硕士
【学位授予年份】：2004
【分类号】：F239
【引证文献】
相关硕士学位论文 前2条
1 马占树;信息技术对审计理论影响研究[D];厦门大学;2006年
2 温振伟;XBRL环境下连续审计实现模式研究[D];湖南大学;2008年
，本文编号：2433115
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