本文選題：計(jì)算機(jī)輔助審計(jì)　切入點(diǎn)：會(huì)計(jì)核算　出處：《北京郵電大學(xué)》2012年碩士論文

【摘要】：本課題根據(jù)審計(jì)行業(yè)發(fā)展特點(diǎn),結(jié)合審計(jì)實(shí)際業(yè)務(wù)的工作流程和要求,遵從軟件工程設(shè)計(jì)的原理,從需求分析入手,闡述了采用相關(guān)技術(shù)的理由和提出系統(tǒng)實(shí)現(xiàn)的關(guān)鍵技術(shù)和方法。在全面分析金審工程應(yīng)用系統(tǒng)特征的基礎(chǔ)上,特別是針對(duì)審計(jì)對(duì)象財(cái)務(wù)系統(tǒng)規(guī)模龐大、系統(tǒng)復(fù)雜、應(yīng)用多樣、數(shù)據(jù)敏感等體系化特征以及地區(qū)間系統(tǒng)差別大、電子數(shù)據(jù)多樣化和多區(qū)域化等特征,開發(fā)設(shè)計(jì)一種適合標(biāo)準(zhǔn)財(cái)務(wù)會(huì)計(jì)核算軟件數(shù)據(jù)接口的計(jì)算機(jī)輔助審計(jì)軟件。 本文介紹了課題的背景,論述了本課題實(shí)施的必要性和可行性,在分析了計(jì)算機(jī)輔助審計(jì)軟件的需求和審計(jì)對(duì)象特點(diǎn)的基礎(chǔ)上,通過對(duì)現(xiàn)有審計(jì)軟件的分析,結(jié)合自身在實(shí)際審計(jì)工作中的業(yè)務(wù)經(jīng)驗(yàn),闡述了關(guān)于計(jì)算機(jī)輔助審計(jì)軟件的設(shè)計(jì)思想,并詳細(xì)敘述了計(jì)算機(jī)輔助審計(jì)軟件系統(tǒng)的設(shè)計(jì)方案,根據(jù)所要實(shí)現(xiàn)的功能將構(gòu)成系統(tǒng)的各子系統(tǒng)進(jìn)行模塊化設(shè)計(jì)。另外根據(jù)實(shí)際系統(tǒng)運(yùn)行的需要進(jìn)行了系統(tǒng)安全性輔助設(shè)計(jì),增強(qiáng)了系統(tǒng)的實(shí)用性和安全性。 本項(xiàng)目軟件基本實(shí)現(xiàn)了原手工審計(jì)業(yè)務(wù)內(nèi)容,并在此基礎(chǔ)上,通過計(jì)算機(jī)的處理能力改進(jìn)了審計(jì)手段,同時(shí)還規(guī)范了審計(jì)文書管理,界面直觀簡明,各功能提示清晰。在開發(fā)設(shè)計(jì)中,注重軟件的實(shí)用性可操作性、直觀性,同時(shí)注重軟件與審計(jì)業(yè)務(wù)的緊密結(jié)合。
[Abstract]:According to the development characteristics of the audit industry and the work flow and requirements of the actual audit business, the subject follows the principle of software engineering design and starts with the requirement analysis.The reason of adopting related technology and the key technology and method of system realization are expounded.Based on the comprehensive analysis of the characteristics of the application system of the audit project, especially in view of the large scale, complex system, diverse application, sensitive data and so on, the financial system of the audit object is different from one region to another.Based on the characteristics of diversification and multi-regionalization of electronic data, a computer aided audit software is developed, which is suitable for the data interface of standard financial accounting and accounting software.This paper introduces the background of the subject, discusses the necessity and feasibility of the implementation of the subject, analyzes the requirements of the computer aided audit software and the characteristics of the audit object, and analyzes the existing audit software.Combined with the experience in the actual audit work, this paper expounds the design idea of the computer aided audit software, and describes in detail the design scheme of the computer aided audit software system.According to the functions to be realized, each subsystem of the system will be modular designed.In addition, the system security assistant design is carried out according to the actual system operation, which enhances the practicability and security of the system.The software of this project has basically realized the original manual audit business content, and on this basis, has improved the audit means through the computer processing ability, at the same time has standardized the audit document management, the interface is intuitionistic and concise, each function hint is clear.In the development and design, we pay attention to the practicability and intuitiveness of the software and the close combination of the software and the audit business.
【學(xué)位授予單位】：北京郵電大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2012
【分類號(hào)】：TP391.7;F239.1

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本文編號(hào)：1710501