發(fā)布時(shí)間：2018-06-10 00:41

  本文選題：持續(xù)審計(jì) + 技術(shù)實(shí)現(xiàn)方法�。� 參考：《山東財(cái)經(jīng)大學(xué)》2012年碩士論文

【摘要】：近年來(lái)，國(guó)內(nèi)舞弊事件發(fā)生日益普遍，性質(zhì)日漸惡劣，對(duì)企業(yè)、社會(huì)造成的危害也日趨嚴(yán)重。與此同時(shí)，IT和網(wǎng)絡(luò)技術(shù)迅猛發(fā)展、網(wǎng)絡(luò)財(cái)務(wù)報(bào)告在越來(lái)越多的企業(yè)和組織中得到普及。這些變化對(duì)審計(jì)的實(shí)時(shí)性、持續(xù)性、動(dòng)態(tài)性提出了更高要求。傳統(tǒng)的審計(jì)方式已經(jīng)不再適應(yīng)市場(chǎng)的需求，持續(xù)審計(jì)應(yīng)運(yùn)而生。內(nèi)部審計(jì)作為企業(yè)價(jià)值鏈中的關(guān)鍵一環(huán)，要適應(yīng)經(jīng)濟(jì)和技術(shù)環(huán)境的變化，也需要采用持續(xù)審計(jì)方法，維持企業(yè)的競(jìng)爭(zhēng)優(yōu)勢(shì)。 本文分別從理論和實(shí)際應(yīng)用兩個(gè)方面對(duì)持續(xù)審計(jì)進(jìn)行探討。首先運(yùn)用規(guī)范研究方法，闡述持續(xù)審計(jì)相關(guān)理論，然后通過調(diào)查問卷等實(shí)證研究方法，對(duì)持續(xù)審計(jì)進(jìn)行了應(yīng)用分析。本文共有四部分內(nèi)容：第一部分，介紹持續(xù)審計(jì)的相關(guān)內(nèi)涵、特征、理論基礎(chǔ)及產(chǎn)生和發(fā)展過程，搭建一個(gè)完整的理論框架；第二部分，通過對(duì)持續(xù)審計(jì)運(yùn)行條件、技術(shù)實(shí)現(xiàn)方法、審計(jì)系統(tǒng)模型、審計(jì)程序的深入探討，試構(gòu)建一個(gè)適合我國(guó)的持續(xù)審計(jì)模型；第三部分，通過調(diào)查問卷結(jié)果，，分析我國(guó)持續(xù)審計(jì)開展現(xiàn)狀，指出阻礙持續(xù)審計(jì)發(fā)展的因素主要包括審計(jì)準(zhǔn)則、審計(jì)技術(shù)、運(yùn)行成本、管理者支持、組織協(xié)調(diào)性和審計(jì)人員素質(zhì)六個(gè)方面；第四部分，針對(duì)阻礙持續(xù)審計(jì)開展的因素，從法律法規(guī)、理念基礎(chǔ)、人員素質(zhì)和技術(shù)手段四個(gè)方面提出持續(xù)審計(jì)有效運(yùn)行的保障措施。 本文的主要?jiǎng)?chuàng)新點(diǎn)有：第一，理論研究視角獨(dú)特，從持續(xù)審計(jì)的概念、特征、理論基礎(chǔ)等構(gòu)成要素入手，比較傳統(tǒng)審計(jì)方法與持續(xù)審計(jì)方法的異同，研究持續(xù)審計(jì)技術(shù)實(shí)現(xiàn)方法，進(jìn)而提出所構(gòu)建的應(yīng)用模型；第二，采用調(diào)查問卷的方法考察我國(guó)持續(xù)審計(jì)開展現(xiàn)狀，有針對(duì)性的發(fā)現(xiàn)和解決問題；第三，采用了交叉學(xué)科研究方法，同時(shí)運(yùn)用審計(jì)學(xué)科和計(jì)算機(jī)學(xué)科知識(shí)；第四，本文研究?jī)?nèi)容比較新穎，尤其是關(guān)于審計(jì)模型的內(nèi)容，國(guó)內(nèi)相關(guān)研究較少，本文在參考國(guó)外有關(guān)文獻(xiàn)的基礎(chǔ)上，提出了創(chuàng)新觀點(diǎn)，希望能對(duì)進(jìn)一步的研究起到拋磚引玉的作用。
[Abstract]:In recent years, domestic fraud has become more and more common, and the harm to enterprises and society is becoming more and more serious. At the same time, with the rapid development of IT and network technology, network financial report is popularized in more and more enterprises and organizations. These changes put forward higher requirements for real-time, continuous and dynamic audit. The traditional audit method has no longer adapted to the needs of the market, continuous audit emerged as the times require. As a key link in the enterprise value chain, internal audit also needs to adopt a continuous audit method to adapt to the changes in the economic and technological environment. In order to maintain the competitive advantage of enterprises, this paper discusses the continuous audit from two aspects: theory and practice. In this paper, we first use the normative research method to explain the relevant theories of continuous auditing, and then through the questionnaire and other empirical research methods, we analyze the application of continuous auditing. There are four parts in this paper: the first part introduces the connotation, characteristics, theoretical basis, production and development process of continuous audit, and sets up a complete theoretical framework, the second part, through the continuous audit operating conditions, Technical realization method, audit system model, audit procedure, try to build a continuous audit model suitable for our country. The third part, through the questionnaire results, analyze the current situation of continuous audit in our country. It is pointed out that the factors hindering the development of continuous audit mainly include audit standard, audit technology, operation cost, manager support, organizational coordination and auditor's quality. From four aspects of laws and regulations, concept foundation, personnel quality and technical means, this paper puts forward the guarantee measures of effective operation of continuous audit. The main innovations of this paper are as follows: first, the theoretical research perspective is unique, from the concept and characteristics of continuous audit, Starting with the theoretical basis and other constituent elements, this paper compares the similarities and differences between the traditional audit method and the continuous audit method, studies the realization method of continuous audit technology, and then puts forward the applied model constructed. Second, Using questionnaire to investigate the current situation of continuous audit in China, to find and solve the problems; third, to use the cross-disciplinary research method, at the same time, to use the knowledge of audit and computer science; fourth, The research content of this paper is relatively novel, especially the content of audit model, the domestic related research is relatively few. Based on the reference of foreign literature, this paper puts forward the innovative point of view, hoping to play an important role in the further research.
【學(xué)位授予單位】：山東財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2012
【分類號(hào)】：F239.45

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