【摘要】：我國(guó)計(jì)算機(jī)審計(jì)從 20 世紀(jì) 80 年代末開(kāi)始發(fā)展至今，在實(shí)務(wù)中的應(yīng)用可謂 林林總總、不一而足，，這些審計(jì)軟件的出現(xiàn)推動(dòng)了審計(jì)事業(yè)的健康發(fā)展，局部 地提高了審計(jì)效率與審計(jì)質(zhì)量。但這些審計(jì)軟件以專用審計(jì)軟件為主，一方面 其開(kāi)發(fā)成本較高，另一方面其重用性較差，所有這些都不能適應(yīng)我國(guó)作為 WTO 成員的新形勢(shì)，這將使得我國(guó)的審計(jì)業(yè)務(wù)在國(guó)際市場(chǎng)上缺少應(yīng)有的競(jìng)爭(zhēng)力，因 而開(kāi)發(fā)通用的審計(jì)軟件、提高審計(jì)人員的工作效率、增強(qiáng)會(huì)計(jì)師事務(wù)所的競(jìng)爭(zhēng) 力顯得尤為迫切。 針對(duì)我國(guó)目前審計(jì)軟件發(fā)展的現(xiàn)狀及其存在的問(wèn)題，本文試圖從理論和實(shí) 務(wù)上闡述通用審計(jì)軟件的分析與設(shè)計(jì)。以獨(dú)立審計(jì)準(zhǔn)則為指導(dǎo)，利用較為成熟 的系統(tǒng)開(kāi)發(fā)理論，提出開(kāi)發(fā)通用審計(jì)軟件分析和設(shè)計(jì)的思路，希望能以此為軟 件公司開(kāi)發(fā)通用審計(jì)軟件提供借鑒。 要達(dá)到上述目的，本文主要從以下幾個(gè)方面著手分析通用審計(jì)軟件的分析 與設(shè)計(jì)：首先分析通用審計(jì)軟件系統(tǒng)的框架結(jié)構(gòu)及其聯(lián)系，其次分析通用審計(jì) 軟件開(kāi)發(fā)采用的方法與技術(shù)；然后在此基礎(chǔ)上分析通用審計(jì)軟件的邏輯結(jié)構(gòu)； 最后闡述通用審計(jì)軟件系統(tǒng)的設(shè)計(jì)與實(shí)現(xiàn)過(guò)程。
[Abstract]:Computer audit in China has been developing since the end of 1980s.
The emergence of these audit softwares has promoted the healthy development of audit industry.
The audit efficiency and audit quality have been improved. However, these audit softwares are mainly based on special audit software, on the one hand.
Its development cost is high, on the other hand, its reusability is poor, all of which can not adapt to our country as WTO.
The new situation of members will make China's audit business lack competitiveness in the international market.
And develop general auditing software to improve the efficiency of auditors and enhance the competition of accounting firms.
Force is particularly urgent.
In view of the current situation of audit software development in China and its existing problems, this paper attempts to theoretically and practically.
Generally speaking, the analysis and design of general auditing software are expounded.
Based on the theory of system development, the idea of developing general auditing software analysis and design is put forward.
The company provides reference for developing general auditing software.
To achieve the above purpose, this article mainly analyzes the general audit software from the following aspects.
And Design: first, analyze the framework and connection of the general audit software system, and then analyze the general audit.
Secondly, the logical structure of general audit software is analyzed on the basis of the methods and techniques adopted in software development.
Finally, the design and implementation process of general audit software system is described.
【學(xué)位授予單位】：福州大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2004
【分類號(hào)】：F239.1

【引證文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前1條

1 韓付平;信息化環(huán)境下的電子審計(jì)證據(jù)采集與使用研究[D];太原理工大學(xué);2011年

本文編號(hào)：2197661