社会审计软件的系统分析与评价
发布时间：2018-11-19 13:37
【摘要】： 在会计电算化越来越普及的今天，传统审计受到了极大的冲击。同时，随着企业的规模进一步扩大，社会审计的工作难度和风险也越来越高。传统手工审计逐渐表现出效率低，成本大，风险高，无法适应会计数据电子化的需要，因此能适应现代审计要求的审计软件的开发成为一种必要。 经过二十多年的发展，我国的审计软件事业虽然取得了一定的成绩，但是，由于软件专用性强、功能不能满足社会审计的要求等各方面原因，其推广程度很不理想。因而，针对广大事务所业务的需要，开发适用的社会审计软件显得极为迫切。另一方面，社会审计软件作为新兴事物，国际国内都未形成一个统一的标准，如何选择审计软件，也成为社会审计人员的一大难题。 本文首先在对国内外现有研究进行阐述的基础上，，对现有审计软件进行分析比较，找出优点与不足；其次，根据审计理论与准则，同时通过问卷和访谈进一步了解我国社会审计人员对软件功能的具体需求，分析、设计出社会审计软件应有的功能结构；然后，尝试构建了一个针对社会审计软件的模糊综合评价模型；最后以某一社会审计软件为实例予以分析和说明。希望能通过本文为丰富和发展我国社会审计软件领域的研究做出有益的探索。
[Abstract]:With the increasing popularity of computerized accounting, traditional auditing has been greatly impacted. At the same time, with the further expansion of the scale of enterprises, the work of social audit is becoming more and more difficult and risky. Traditional manual audit gradually shows low efficiency, high cost and high risk, which can not meet the needs of electronic accounting data, so it is necessary to develop audit software that can meet the requirements of modern audit. After more than 20 years' development, the audit software industry in our country has made some achievements, but because of the strong specificity of the software, the function can not meet the requirements of social audit and other reasons, the degree of its popularization is not ideal. Therefore, it is urgent to develop suitable social audit software to meet the needs of the business. On the other hand, as a new thing, social audit software has not formed a unified standard at home and abroad. How to choose audit software has also become a big problem for social auditors. Firstly, based on the exposition of the existing research at home and abroad, this paper analyzes and compares the existing audit software and finds out the advantages and disadvantages. Secondly, according to the audit theory and standards, through questionnaires and interviews to further understand the specific needs of social auditors on the software function, analysis, design the social audit software functional structure; Then, we try to construct a fuzzy comprehensive evaluation model for social audit software, and finally take a social audit software as an example to analyze and explain it. It is hoped that this paper will enrich and develop the research in the field of social audit software in China.
【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】：2007
【分类号】：F239.1
本文编号：2342459
[Abstract]:With the increasing popularity of computerized accounting, traditional auditing has been greatly impacted. At the same time, with the further expansion of the scale of enterprises, the work of social audit is becoming more and more difficult and risky. Traditional manual audit gradually shows low efficiency, high cost and high risk, which can not meet the needs of electronic accounting data, so it is necessary to develop audit software that can meet the requirements of modern audit. After more than 20 years' development, the audit software industry in our country has made some achievements, but because of the strong specificity of the software, the function can not meet the requirements of social audit and other reasons, the degree of its popularization is not ideal. Therefore, it is urgent to develop suitable social audit software to meet the needs of the business. On the other hand, as a new thing, social audit software has not formed a unified standard at home and abroad. How to choose audit software has also become a big problem for social auditors. Firstly, based on the exposition of the existing research at home and abroad, this paper analyzes and compares the existing audit software and finds out the advantages and disadvantages. Secondly, according to the audit theory and standards, through questionnaires and interviews to further understand the specific needs of social auditors on the software function, analysis, design the social audit software functional structure; Then, we try to construct a fuzzy comprehensive evaluation model for social audit software, and finally take a social audit software as an example to analyze and explain it. It is hoped that this paper will enrich and develop the research in the field of social audit software in China.
【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】：2007
【分类号】：F239.1
【引证文献】
相关硕士学位论文 前1条
1 王章礼;基于协同思想的项目管理信息系统的设计与实现[D];电子科技大学;2011年
本文编号：2342459
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