论电算化审计中审计测试程序的选择与权衡

发布时间：2018-12-15 05:24

【摘要】： 计算机的普遍使用扩大了审计范围,在扩大的范围内运用审计测试程序也发生了变化。在电算化审计中,有的认为可以直接跳过符合性测试,有的认为必须实施符合性测试,同时新审计准则修订了原有的风险模型和审计测试程序,审计测试程序的选择也就必然呈现出新的特点。本文希望通过对新、旧准则下电算化审计中测试程序的选择权衡的研究,明确如何通过审计测试程序的选择运用使得审计过程经济有效。本文运用规范研究的方法讨论了新、旧审计准则下审计测试程序的不同选择对审计过程经济有效性的影响,同时比较了新、旧审计准则下选择的异同,得出了如下的结论,即在电算化审计中无论是新准则还是旧准则审计测试程序都没有单一的选择模式,审计人员都应该根据审计单位的实际情况,合理的运用职业判断能力进行选择,只是旧准则下对符合性测试的选择更重视成本效益原则,必须实施实质性测试,新准则下对控制测试的选择更重视审计证据的充分适当性,必须实施实质性程序。
[Abstract]:The widespread use of computers has expanded the scope of auditing, and the use of audit testing procedures has also changed. In the computerization audit, some think that the compliance test can be skipped directly, others think that the compliance test must be carried out. Meanwhile, the new auditing standard has revised the original risk model and audit test procedure. The selection of audit test procedures will inevitably show new characteristics. This paper hopes that through the study of the choice and tradeoff of test procedures in computerization auditing under the new and old standards, it will be clear how to make the audit process economical and effective through the selection and application of audit test procedures. This paper discusses the impact of different selection of audit test procedures on the economic effectiveness of audit process under the new and old auditing standards, and compares the similarities and differences between the new and the old auditing standards, and draws the following conclusions. That is, there is no single choice mode in the new standard or the old standard audit test procedure in the computerization audit, the auditor should make reasonable use of the professional judgment ability to choose according to the actual situation of the audit unit. However, the selection of conformity test under the old criterion should pay more attention to the principle of cost-effectiveness, and the substantive test must be carried out, and the selection of control test under the new standard should pay more attention to the adequacy of audit evidence, and the substantive procedure must be carried out.
【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：F239.1

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