發(fā)布時(shí)間：2018-08-02 17:06

【摘要】：網(wǎng)絡(luò)經(jīng)濟(jì)是一個(gè)劃時(shí)代的革命，它對(duì)整個(gè)社會(huì)產(chǎn)生了深遠(yuǎn)的影響。網(wǎng)絡(luò)財(cái)務(wù)的發(fā)展給審計(jì)理論研究和實(shí)踐提出了新的挑戰(zhàn)。本文采用規(guī)范性和描述性研究方法，以傳統(tǒng)審計(jì)為起點(diǎn)，構(gòu)建網(wǎng)絡(luò)審計(jì)的理論框架，提出網(wǎng)絡(luò)審計(jì)較傳統(tǒng)審計(jì)不同的審計(jì)方法和審計(jì)流程，分析網(wǎng)絡(luò)審計(jì)的風(fēng)險(xiǎn)，提出風(fēng)險(xiǎn)控制措施。本文得出的基本結(jié)論與研究成果是： (1)傳統(tǒng)審計(jì)在網(wǎng)絡(luò)經(jīng)濟(jì)環(huán)境下受到?jīng)_擊，網(wǎng)絡(luò)審計(jì)應(yīng)運(yùn)而生，傳統(tǒng)審計(jì)的理論在網(wǎng)絡(luò)經(jīng)濟(jì)環(huán)境下產(chǎn)生改變，審計(jì)目標(biāo)及審計(jì)假設(shè)都發(fā)生了改變，，需要重新構(gòu)建網(wǎng)絡(luò)審計(jì)理論框架。審計(jì)的工作方法和流程也隨之而改變。網(wǎng)絡(luò)審計(jì)的風(fēng)險(xiǎn)有了新的變化，控制環(huán)境、審計(jì)內(nèi)容、審計(jì)單位、審計(jì)方法等都構(gòu)成網(wǎng)絡(luò)審計(jì)風(fēng)險(xiǎn)的因素。 (2)本文重點(diǎn)對(duì)如何控制網(wǎng)絡(luò)審計(jì)風(fēng)險(xiǎn)進(jìn)行了探索性研究，詳細(xì)闡述了如何從建立風(fēng)險(xiǎn)管理機(jī)制、創(chuàng)新審計(jì)技術(shù)與方法、提高數(shù)據(jù)質(zhì)量、降低檢查風(fēng)險(xiǎn)等方面進(jìn)行風(fēng)險(xiǎn)控制。在網(wǎng)絡(luò)審計(jì)新技術(shù)、新方法中，本文著重研究了采用數(shù)據(jù)倉(cāng)庫(kù)支持網(wǎng)絡(luò)審計(jì)判斷；在數(shù)據(jù)質(zhì)量風(fēng)險(xiǎn)控制的研究中，本文從數(shù)據(jù)質(zhì)量的評(píng)價(jià)及提升數(shù)據(jù)質(zhì)量的措施入手，通過(guò)分析數(shù)據(jù)采集、數(shù)據(jù)轉(zhuǎn)換和數(shù)據(jù)清理的控制，從而探索出獲取高質(zhì)量審計(jì)數(shù)據(jù)的方法。
[Abstract]:The network economy is an epoch-making revolution, it has produced the profound influence to the entire society. The development of network finance brings new challenge to audit theory and practice. This paper uses normative and descriptive research methods, taking traditional audit as the starting point, constructs the theoretical framework of network audit, puts forward different audit methods and audit processes of network audit than traditional audit, and analyzes the risks of network audit. Put forward risk control measures. The basic conclusions and research results of this paper are as follows: (1) the traditional audit is impacted in the network economy environment, and the network audit emerges as the times require. The traditional audit theory has changed in the network economy environment, the audit objective and the audit hypothesis have been changed, so it is necessary to reconstruct the theoretical framework of the network audit. The working methods and procedures of the audit also change accordingly. New changes have taken place in the risks of network auditing, the control environment, the audit content, the audit units, Audit methods and other factors constitute the network audit risk. (2) this paper focuses on how to control the network audit risk. How to control risks from establishing risk management mechanism, innovating audit techniques and methods, improving data quality, reducing inspection risk and so on are expounded in detail. In the new technology and method of network audit, this paper focuses on the use of data warehouse to support network audit judgment, in the research of data quality risk control, this paper starts with the evaluation of data quality and the measures to improve data quality. By analyzing the control of data acquisition, data conversion and data cleaning, the method of obtaining high quality audit data is explored.
【學(xué)位授予單位】：暨南大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2006
【分類號(hào)】：F239.1

【引證文獻(xiàn)】

相關(guān)期刊論文 前1條

1 羅莉;;我國(guó)電子商務(wù)環(huán)境下的審計(jì)風(fēng)險(xiǎn)研究[J];行政事業(yè)資產(chǎn)與財(cái)務(wù);2011年18期

本文編號(hào)：2160102