基于it技术的持续审计在我国应用探析

1、基于it技术的持续审计在我国应用探析摘要近年來，随着计算机技术、网络技术、信息技术和会计信息化的快速发展， 审计方法和模式也在与时俱进。电子商务的憐时性、信息报告的及时性以及 投资者对实时信息的需求，对提供会计信息保证服务的传统审计方法和模式提出 了挑战。持续审计(continuous auditing, ca)止是为了应对这一挑战而诞生的一 种全新的审计模式，它是一种基于1t技术，由审计师实施的,在事项发生的同时, 或在事项发生后的较短时间内，将约定事项的信息无论财务或非财务的信息与 事先确定的标准相对照，然后就二者的符合程度作出判断，并向特定或不特定 对象岀具审计报告的审计方式。本文拟采用

2、规范研究法，综合运用归纳、演绎等方法,将传统审计理论与会 计学、计算机科学、经济学等多门学科知识结合，系统总结国内外有关持续审计的基础理论,在此基础上从1t技术层面构建一种能够应用于我国审计实践的全新审计模式。本文首先介绍了研究的背景和意义、国内外的研究成果以及本论文的研究方 法、基本框架、创新与不足等。然后通过介绍国内外关于持续审计的不同概念,在此基础上对持续审计进行 了定义，然后归纳了持续审计的特征，构成要素，目标及范围，明确了有关持 续审计的基础性问题。接着分析了持续审计在我国应用的必要性和可行性。通过对持续审计在我国应用的必要性的分析，我们认为持续审计是it环境下审计发展的必然趋势;

3、是提高审计质量，降低审计风险的必然手段;是遵循法规制度的必然选择;是实现 企业价值增值的必然途径。通过对持续审计在我国应用的可行性分析，我们认 为由于审计信息化的推进和金审工程的建设，现阶段我国己经具备了在政府审计 屮实施持续审计的可行性;而市于持续审计在我国内部审计领域渐渐受到重视, 应用的条件也渐趋成熟,在很多方面已经具备了应用持续审计的可行性;虽然持 续审计在我国注册会计师审计领域里的应用仍是一片空白，但从与国际接轨和国内技术的发展角度看，持续审计也将在不久的将來应用于我国的注册会计师审 计。在分析必要性和可行性的基础上,本文从it技术层而构建了持续审计在我 国的应用框架。首先，从实现的

4、技术途径上看，代理技术相比于嵌入式技术更具仃优势，未来应成为在我国持续审计系统中应用的主流技术。从实现模型看, 开发应用于内部审计的持续审计软件时可以考虑以cpas模型为基础，而onions模型贝慨可以用于内部审计，也可以应用于政府审计和注册会计师审计等外部审 计领1域。其次，应用于持续审计的关键技术主要有:xarl技术，数据仓库与数据 集市，组网技术和数据挖掘技术。再次，结合持续审计模型和关键技术，我们尝试着 设计了一个持续审计系统，并设计了该系统的执行过程。最后结合iia的持续审计研究报告、国际审计准则信息系统环境下的审计和中国注册会计师审计准则，针对我国的具体国情，设计出一套适合我国的

5、持续审计实施流程。该流程在持续审计的计划、实施和完成阶段都充分考虑了基于it技术的持续审计的特殊性,从审计目标的确定、对被审计单位的了解、重大 错报风险的评价、审计风险的评估、重要性水平的确定、审计计划的编制，到持 续控制评估、持续风险评估,持续审计频率与时间的确定，进一步审计程序的的执 行，再到持续审计报告的出具和审计建议的跟踪，都体现了持续审计的即吋性、 持续性、广泛性的特点。关键词:持续审计it技术 审计模式2 abstractrecent years, with the rapid development of computer technology, networktech no l

6、ogy, in format i on tech no logy and ecco unting inf ormation, audit method andmodel are also advancing with time. the instantaneous nature ofe-commerce,timeliness of information reporting and investors' demand for real-time informalionchallenge the traditional audit method and model based on pr

7、ovision of accountinginfonnation assuranee service. continuous auditing ca is a new-birth audit modeltechnology,implemented by the auditors at the same time or after a short time with the matterstaken place, contrast the information of agreed upon matters with the pre-determinedcriteria, then to jud

8、ge the consistence of them, and to issue audit reports to the specificor non-specific targctsthis thesis intcnds to use standard research method, and integrate induction,deducti on cind other methods, combining traditi onal aud iti ng， accounting theory,computer science, economics and knowledge of m

9、ulti-subject, systematically sum updomestic and foreign continuous auditing theory to construct a new audit model thatcan be applied in china from it aspect. the main content of the thesis are as fol lows:the thesis first introduces the research background and significance of research,literature at

10、home and abroad, as well as research steps and met hods in this thesis,structure of the thesis, and innovations and deficiencies of the thesisthen the thesis defines continuous auditing by introducing different concepts ofca at home and abroad, and sums up the charactetistics, the constituent elemen

11、ts,objectives and scope of ca, which identify the basic issues of caafter that the thesis analyzes the necessity and feasibility of continuousauditing in application in china. through the analysis of ncccssity of ca inapplicati on in chi ria, we believe tha t ca is the inev it able developme nt tren

12、d of auditin it environment; is the inevitable way to improve audit quality and reduce audit risk;is the inevitable choice to follow rules and regulations; is the inevitable means toachieve value-added business. through the analysis of feasibility ofca in applicat ionin china, we believe that due to

13、 the promotion of information technology in audit andthe const rue tion of "ji n shen project" , it is feasible to impleme ntca in chinesegovernment audit at this st age. as ca has gradually been t aken seriously in internalaudit field, and the application conditions are mature, the applic

14、ation of ca alrcady3 has the fcasibility in internal auditing field. although the application of ca in cpaaudit field is still a blank, however, from the point of view of globalization anddomestic tech nol ogy developme nt, c a will al so be appl ied in cpa audit in the nearfutureon the basis of ana

15、lyzing the necessity and feasibility of continuous auditingin application in china, the thesis construets a framework of continuous audi tingapplication in china from it aspect. first of all, from the approach of achievingtechnology, compared with the embedded audit module eam technology, agenttech

16、no logy at has more adva ntages, and should be a main stream tcchnologyapplied in the continuous auditing system in the future. from the implementationmodel point of view, cpas model can be considered as basis when developing casoftware applied in internal auditing, while onions model can be both ap

17、plied ininternal audit and extcrnal audit, such as government audit and cpa auditsecondly, the thesis discusses the key technology used in ca, mainly: xarltechnique, data warehouse and data mart, network technique and data miningtechnique. thirdly, combining ca model and key tcchnology we have discu

18、ssedabove, we try to design a ca system, and design the implementation process of thesystemfinally the thesis combines iia" s reports of continuous auditing, internationalstandards on auditingaudit in information system environmentand the chinesecpa auditing standards, and put the specific audi

19、 ting conditions of china intoconsideration, then design a set of auditing process for the implementation of ca inchina. the process takes full account of the features of thecontinuous auditingbased on it in planning, implementing and completing stage. from the determinationof ca objectives, knowing

20、 audited entity, assessment of risk of material misstatement,assessment of audit risk, determination of materiality level, preparation of audit planto assessment of continuous control, assessment of continuous risk, determination ofthe frequency and time of continuous auditing, implementation of fur

21、ther auditingprocedures, then to report of continuous auditing, track of the audit advice, allembody the real-time, continuous and wide-range nature of continuous auditingkey words: continuous auditinglnfonnation technologyaudit model4目录0.引言？ ? 10. 1研究背景和意999999999999999999999999990.2 文 献 综 述？ ? 10.

22、3 写 作 思 路 及 研 究 方 法? ? 60.4 基 本 框 架？ ? 60.5 创 新 与 不 足？ ? 61基于 it 技术 的持续审计概 述? 81. 1念？? 81.2素? 111. 持续审计的口标？? 142. 持 续 审 计 的 范 围 与 对 象？ ? 152基于it技术的持续审计在我国应用的必要性与可行性分 析？ i?4.2 基于it技术的持续审计在我国应用的必要性分 析？ 1了持续审计是 it环境下审计发展的必然趋 势? 172. 1. 2 持续审计是提高审计质量、降低审计风险的必然手 段？ i?2.1.3 持续审计是遵循法规制度的必然选 择？ 182. 1.4 持续审

23、计是实现企业价值增值的必然途 径？ 192.2 基于it技术的持续审计在我国应用的可行性分析.？ 202.2. 1持续审计在我国政府审计中应用的可行性？ 204.4 持续审计在我国内部审计中应用的可行性？ 212. 3 持续审计在我国注册会计师审计中应用的可行 性？ 21基t it技术的持续审计系统在我国的构 建？ 233.1 基于 it 技术的持续审计的实现方 &? 233. 1. 1技术途径？ ? 233. 1.2实现模型 9999999999999999999999999999999999999999999999999999999999999999999 ? 24应用于持续审计的

24、关键技术？? 27xarl3.2. 1右右右右右右右右右右右右右右右右右右右右右右右右右右右右右右右右右右右右右右右右右右右右右右右右右右右右右右右右右右右右右右右右右險适胡h准丑44車務弭阴*洱丄1 士脣予ps (s(s(s(s(s(s(s(s(s(s(s(s(s(s(s(s(s(s(s(s(s(s 6666666666666666666666666666666666666666666666666666666666666666666 卉* 疤動聊腸w-乙t t££ 666666666666666666666666666666 右右右右右右右右右右右右右右右右右右右右右右右

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27、j(j(j(j(j(j(j(j(j(j(j(j(j(j述？? 36持 续 审 计 计 划 阶段? 364.2. 1确 定 持 续 审 计 i标？? 36了解被审计单位的基本情况，初步评价重大错报风险？ 37初步评估持续审计风险，确定重要性水 平？ 37编 制 持 续 审 计 计 戈ij? 384.3持 续 审 计 实 施 阶99999999999999999?4. 3. 1? 39续控制估？ 估？4. 3.2持续风险评? 412.2 确定持续审计的频率与时 |hj ? 423.2 执 行 进 一 步 审 计 程 序？ ? 434.2.3 审 计 完 成 阶 段？? 444. 4. 1告？? 4

28、44. 4.2ix ? 45语？? 469999999999999999999999999999999999999999999999999后iq ? ?5011contents0.introduction? 10 1researchbackgroundandsignificance? 9999 1jl0.2literaturereview ? ? 10.3researchstepsandmethods? ? 60.4structureofthethesis ? ? 60.5innovationsand? 61. a summary of continuous auditing based on

29、it? 81 concept of continuous auditing? ? 8features of continuous audi ting? ? 9elements of continuous auditing ? ? 111.4objectivesofcont innousauditing ? 141.5scopesand objectsof continuousauditing? 15analysis of necessity and feasibi 1 ity of continuous auditing basedon it ? 172. 1 analysis of nece

30、ssity of continuous auditing based on2. 1. 1the inevitable development trend of audit in itenvironment? 172. 1. 2 the inevitable way to improve audit quality and reduce auditrisk? 172. 1.3theinevitab1cchoicetofollow rulesandregulations9999999999999999999999999999999182. 1.4theinevitablemeansofachiev

31、ingbusinessvalue-added? 192. 2analysis of feasibi 1ity of continuous auditing based onit? 202.2. 1feasibilityof ca in governmentaudit ? 2022 2feasibility of cainint ernalaudit ? 212.2.3 feasibilityofcaincpaaudit ?21construction of continuousauditing system based ontt999999999999999999999999999999999

32、233. 1realization methods ofcontinuous auditing based onit? 233. 1. 1technique? 233. 1.2implementationmodel ? 243.2 key technique applied in continuous auditing based onit? 27xarl3.2. 1techn i que ?99999999999999999999999999 973.2.2datawarehouseanddatamart?293.2.3dataminingtechnique? 303.2.4networkt

33、echnique?9999999999999999999999313.3continuousauditingsystem?99999999999933iii3. 3. 1structureof ca9999999999999333. 3.2system? 344.implementation of continuous auditing based onit inchina ? 364. 1summeiry ofimplementationofcontinuousauditing? 364.2pla rrningstageofcontinuousauditing?362.2 1determin

34、ing objectives of continuousauditing? 364. 2. 2 knowing the basic situation of the audited enti ty, prel iminary assessingtheriskofmaterialmisstatement? 37preliminary assessing risk of continuous auditing, determini ng themateriality level? 9999999999999999999999 374.2.4prepeir ingthe plan ofcontinuous4.3. 1assessingofcontinouscontrol?394.3.2assessingofcontinousrisk? 414. 3.3dctc rming t