风险导向审计下计算机审计模块的设计研究

发布时间：2018-03-31 16:17

本文选题：风险导向审计　切入点：审计软件　出处：《广东外语外贸大学》2008年硕士论文

【摘要】： 随着国内外审计准则制定机构相继发布新的审计风险准则,现代风险导向审计的推行成为了核心。审计风险导向观念将贯彻于审计实务的全过程,这对注册会计师审计理念、审计程序及审计责任将产生深远影响,代表了现代审计发展的最新趋势。在实务中,审计人员必须将主要精力从低级的手工审计劳动转移到对风险的评估与分析上。因此,计算机辅助审计成为一种必然趋势,旨在提高审计效率、降低审计风险的审计软件成为适应现代审计的必要工具。传统审计模式面临着新的挑战,如何利用计算机技术建立并实现一套基于风险导向审计理念的审计目标、方法和程序指南,并将其嵌入到审计作业的全过程,成为一个亟待解决的崭新课题。首先,本文在对国内外相关研究进行阐述的基础上,分析和总结了风险导向审计的技术方法和计算机辅助审计技术的现有成果;其次,根据最新的风险导向审计理论与中国注册会计师审计准则,通过对会计师事务所的调研进一步了解我国审计人员对审计软件流程模块的功能需求,设计出风险导向审计模式下计算机审计的流程模块图;然后,通过与审计人员、软件开发人员的访谈,将实际的审计步骤与计算机技术的实现过程相挂钩,详细探讨在每一具体的流程模块内计算机辅助审计的实现过程;最后,以E审通为例,探讨如何将风险导向审计的技术方法应用于计算机审计模块,从而尝试搭建完整的计算机审计软件平台。
[Abstract]:With the issuance of new audit risk standards by domestic and foreign auditing standard-setters, the implementation of modern risk-oriented auditing has become the core. The concept of audit risk orientation will be carried out in the whole process of audit practice. Audit procedure and audit responsibility will have far-reaching influence, representing the latest trend of modern audit development. In practice, auditors must shift their main energy from low-level manual audit work to risk assessment and analysis. Computer-aided audit (CAA) has become an inevitable trend. The audit software, which aims to improve the audit efficiency and reduce the audit risk, has become a necessary tool to adapt to the modern audit. The traditional audit mode is facing new challenges. How to use computer technology to establish and realize a set of audit objectives, methods and program guidelines based on the concept of risk-based audit, and to embed them into the whole process of audit operations, has become a new topic to be solved urgently. First of all, on the basis of expounding the related research at home and abroad, this paper analyzes and summarizes the technical methods of risk-based audit and the existing achievements of computer-aided audit technology; secondly, According to the latest risk-based audit theory and the auditing standards of China's certified public accountants, through the investigation of accounting firms, we further understand the functional requirements of the audit software flow module of the auditors in our country. The process module diagram of computer audit under the risk-oriented audit mode is designed. Then, the actual audit steps are linked to the realization process of computer technology through interviews with auditors and software developers. The realization process of computer-aided audit in each specific flow module is discussed in detail. Finally, taking E-Audit as an example, the paper discusses how to apply the technical method of risk-based audit to the computer audit module. In order to try to build a complete computer audit software platform.
【学位授予单位】：广东外语外贸大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：F239.4

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