“数据式审计”模式下审计证据的收集和分析

发布时间：2018-07-29 11:13

【摘要】：正 2009年2月,审计署组织A省等6省审计厅和审计署7个特派办对A省等7省2市开展国际金融危机对中小企业影响状况专项审计调查。 A省审计厅经认真研究和多方认证,决定依托信息技术,以"数据式审计"模式(审计调查人员将审计目标表格化、层次化后,对通过实地调查、问卷调查等方式取得的被调查单位的财务、业务电子数据和相关资料,统一进行汇总分析判断得出调查
[Abstract]:In February 2009, the Audit Office organized a special audit investigation into the impact of the international financial crisis on small and medium-sized enterprises in 6 provinces and 6 provinces and 7 special offices of the Audit Office. After careful study and multi-certification, the Audit Department of Province A has decided to rely on information technology and adopt a "data-type audit" model (audit investigators will form the audit objectives into tables, hierarchy, and pass field investigations, The financial, business electronic data and related information of the investigated units obtained by means of questionnaire, etc., are collected and analyzed uniformly, and the investigation results are obtained.
【作者单位】：浙江省审计厅;
【分类号】：F239.2

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