网络系统对审计的影响中英文翻译.doc

/ /网络系统对审计的影响中英文翻译Translation of English network system audit influence在计算机网络技术高速发展的今天，许多企业以内部网络（Intranet）为手段和Intranet网融为一体，使其会计信息的处理越来越数字化，和手工操作或单机运行下的会计信息的输入、传递、处理和输出有了很大差别，这就给传统审计提出了新的要求，本文就网络系统对审计的影响提出一些看法。In the rapid development of computer network technology today, many enterprises in the internal network ( Intranet ) for com. Method and Intranet network, make the accounting information more and more digitized, and manual operation or stand-alone operation of accounting information input, transfer, processing and output of the difference, which gives the traditional audit forward the new requirements, this paper puts forward some opinions on the network system influence on audit.计算机网络是通过数据传输和数据交换网，利用通信线路把分布不同地点的多台电子计算机、大容量存贮器、各种输入输出设备等互相连接在一起的一个系统。这个系统最大的特征就是资源可以共享。在这种网络系统中，各用户对所管理的不同方面负责，通过中心控制器将各自的信息进行适当交换，并可根据需要有选择地利用对方的系统进行有关操作（需授权）。有的采用联机数据输入技术，输入数据时不产生和留下原始凭证，或者采用实时文件更新技术，各原始数据在输入计算机后，立即处理，数据文件随时都在更新，而且计算机也不会随时打印信息处理结果，也就是没有输出信息。The computer network is a network through the data transmission and data, via a communication line to a system of multiple computers, distribution of different locations of the large capacity memory, all the input and output devices connected together. You can share this system is the biggest characteristic of resources. In this system, the user is responsible for different aspects of the management, the information exchange through the center controller is appropriate, and can be selectively use the other system on the operation ( licensed). Some use online data input technology, and leave the original certificate does not generate input data, or real-time file update technology, the original data processed immediately in the input computer, at any time, data files are updated, and the computer will not always print information processing results, there is no output information.计算机网络的特征和处理会计信息的方式极大影响了传统审计，从以下几个方面我们可以窥见一斑。Computer network characteristics and processing of accounting information greatly affected the traditional audit, from the following several aspects we can see segment of a whole.一、审计范围One, the scope of the audit在非网络审计中，审计的范围具体说就是审计单位，而且是少部分有权力进行手工或单机运行处理会计信息的人员。审计涉及的范围较窄。网络系统之下审计范围仍然没在改变，但是其触角却延展开去，这是为什么呢？笔者认为在网络系统中能接触到会计信息处理的人可能不仅仅是审计单位的少部分人员，由于其资源的共享性，使得访问共享资源的人可能非法进入，那么能接触会计信息处理的人就有可能涉及整个网络用户，也就是说出现数据错误就可能不是审计单位造成的，这样就很难确定责任人，假如再把审计范围局限在审计单位似乎不太公平。但又为什么说审计范围不变呢？笔者认为审计范围触角延伸只是意味着审计人员考虑审计事项的思路应该拓宽，也就是要从网络角度考虑，只是审计人员没有时间也没有精力去审计网络所涉及的全部用户，更不可能去审计审计单位责任以外的其他责任人。但是应考虑到审计范围的延展是会影响审计效果的。In the non - network audit, audit scope specifically audit unit, but few have the power or stand-alone operation manual processing of accounting information. The audit scope is narrow. Network system under the scope of the audit is still not changed, but its tentacles have extended to go, this is why? The author thinks that in the network system can access to the accounting information processing may not audit units of a few people, because of sharing the resources, making access to shared resources may illegally entered, then contact the accounting information processing is likely to involve the whole network users, that is to say the data error may not be caused by the audit unit, so it is difficult to determine the responsible person, if the audit scope limitation in audit unit seems unfair. But why audit range unchanged? The author thinks that the scope of the audit of tentacles extending just means that auditors consider audit ideas should be broadened, also is to consider from the perspective of network, all users are auditors do not have the time or energy to audit network involved, the more impossible to other responsible people outside audit unit responsibility. But should take into account the audit scope extension will affect the effectiveness of the audit.二、审计对象Two, the audit object传统审计对象包括两方面的内容摘要：1、被审计单位的财务收支及其有关的经营管理活动；2、被审单位的各种作为提供财务收支及其他有关经营管理活动信息载体的会计报表和其他有关资料。在网络系统中其资源共享的优势使得系统中各工作站都可能同时使用一个信息来源，由各自封闭的系统向整个信息系统敞开，互相影响，互为前提，彼此依靠，也就意味着对网络系统的依靠性大为提高，比如说对于联机贸易，除了最终报告，其信息处理和存贮都具有不可见性，使得所有访问者都只能依靠系统享用最终报告。那么当被审计单位会计人员过于放心网络系统，而网络系统不能政党发挥其职能，如黑客、病毒攻击、通信技术失灵等，手工或单机下的审计对象的真实、正确、合法等就无从谈起，因此审计对象在网络系统中扩大、网络系统的设计、实施等内容也出现在审计对象中。The traditional audit object includes two aspects of content abstract: 1, being audited financial budget and related management activities; 2, the auditees various as providing financial and other relevant management activities of information carrier, accounting statements and other relevant materials. Sharing the resources in the network system of the advantages make the workstation system may also use a source of information, by the system are closed to the whole information system open, mutual influence, mutual prerequisite, rely on each other, it means that the network system depend on greatly improved, such as for online trading, in addition to the final report, the information processing and storage are invisible, so that all visitors can only rely on the system to enjoy the final report. So when the audited accounting personnel too assured network system, and network system can not play its functions such as parties, hackers, virus attacks, communication failure, audit objects by hand or machine under the true, correct, legitimate, is impossible, so the audit object in network expansion, network system design implementation of such content, also appeared in the audit object.三、审计所依据的信息来源Three, the audit on the basis of information sources非网络系统中，审计所依据的信息是指形成审计证据的各种文字、数据以及电子计算机的磁带、磁盘、磁鼓等。这些信息主要来源于手工输入或键盘输入。网络系统中，审计所依据的信息完全可能通过网络中其他用户处得到，这大大削弱了非网络系统的输入控制，来源渠道的多样化，使审计线索也变得复杂而紊乱，加大了审计难度。Non network system, audit on the basis of information refers to the formation of audit evidence of various text, data and computer tape, disk, drum etc. The information is mainly derived from the manual input or keyboard input. Network system, based on the information audit may be through other users in the network, which greatly weakened the input control non network system, diversification of sources, the audit trail has become complicated and disorder, increase the difficulty of the audit.四、审计主体Four, the audit body审计主体即实施审计监督的执行者，也就是审计机构和审计人员。网络系统的发展应用，使得审计人员必须渗透到网络系统的设计、实施、计算机的应用程序，甚至到每一个数据文件中去。国际审计准则第15号有关电子数据处理环境下的审计中规定摘要：“在电子数据处理环境下进行审计时，审计人员应对被审计系统的计算机硬件、软件和处理系统有充分的了解，以进一步对委托审计的条件做出计划，并了解电子数据处理对内容控制的探究和评估的影响和需要采用的审计程序，包括计算机辅助审计技术的应用。”“审计人员还应对实施审计程序所必需的电子数据处理具有足够的知识”。这无疑对当前缺乏计算机知识或把握不够全面的审计人员是个巨大的挑战，也许有人认为完全可以请计算机专家辅助审计即可，虽然这不失为一种解决之道，但是我们应熟悉到对审计人员来说是最有利的审计证据而对计算机人员来说可能再正常不过了，各自衡量同一事物的标准是完全不一样的，因为计算机专家可能不懂审计。而且审计机构和人员以外的辅助人员越多，越依靠于他们，审计人员的独立性地位、客观公正、实事求是的精神就会受到越大威胁。但尽管如此要使我们的审计人员精通计算机，在当前是很困难的。所以给我们的审计带来了许多不利影响。The audit main body namely the implementation of audit and supervision of the executive, is also the auditing organizations and personnel. Development and application of network system, the auditor must permeate the application design, network system implementation, computer, or even to each data file. International Auditing Standards No. fifteenth the relevant electronic data processing environment audit provisions in the abstract: audit in electronic data processing environment, the auditor should be in computer hardware, software and system audit system to fully understand, in order to make plans for a commissioned audit conditions, and understanding of electronic data processing the effect of content control research and assessment and needs to use the audit procedures, including the application of Computer Aided Auditing technique. The auditor should also implement the electronic data necessary audit procedures to deal with enough knowledge . The current lack of computer knowledge or understanding not comprehensive audit staff is a huge challenge, some people may think that can please the computer expert assistance audit can, although this may be a solution, but we should be familiar with the auditors of audit evidence is the most favorable for computer personnel may normal, each measure the same thing is not the same, because the computer experts may not understand audit. But outside audit institutions and personnel support staff more, more depend on their position, auditor independence, objective and fair, seek truth from facts spirit will be more big threat. But in spite of this to make our audit personnel proficient in computer, it is very difficult in the current. So for our audit has brought many negative effects.五、审计风险Five, the audit risk一般认为审计风险由固有风险、控制风险和检查风险组成。它们之间的关系是摘要：审计风险=固有风险控制风险检查风险。网络系统中资源的共享性和数据存取的灵活性，使整个系统的平安难以控制，尤其是用户的分散，数据平安控制等完全左右了控制风险和检查风险的水平。而其固有风险笔者认为在计算机辅助下是应该可以降低的。从总体上来看，审计人员对审计风险的控制难度加大，并且其控制办法也会和非网络系统下有所不同，究竟所面临的宏观环境已有很大改变。Is generally believed that the audit risk from the inherent risk, control risk and detection risk. The relationship between them is abstract: audit risk = inherent risk