網(wǎng)絡(luò)經(jīng)濟(jì)下審計理論結(jié)構(gòu)研究
發(fā)布時間：2019-03-02 14:08
【摘要】：審計理論結(jié)構(gòu)的研究具有重要的意義,它不僅是完善和發(fā)展審計科學(xué)的需要,也是支撐審計職業(yè),指導(dǎo)審計工作的需要。當(dāng)前,網(wǎng)絡(luò)經(jīng)濟(jì)迅猛發(fā)展,它影響了傳統(tǒng)的審計環(huán)境、審計對象、審計線索、審計目標(biāo)、審計假設(shè)、審計準(zhǔn)則等諸多方面�？梢哉f,網(wǎng)絡(luò)經(jīng)濟(jì)對傳統(tǒng)審計形成了巨大的挑戰(zhàn)。需要指出的是,網(wǎng)絡(luò)經(jīng)濟(jì)的發(fā)展不僅僅是對傳統(tǒng)審計理論的挑戰(zhàn),它也為審計理論的發(fā)展與完善提供了契機。 本文在借鑒傳統(tǒng)審計理論研究成果的基礎(chǔ)上,結(jié)合網(wǎng)絡(luò)經(jīng)濟(jì)背景,選擇審計環(huán)境和審計本質(zhì)共同作為審計理論的邏輯起點,構(gòu)建了網(wǎng)絡(luò)經(jīng)濟(jì)下審計理論結(jié)構(gòu),并對該理論結(jié)構(gòu)的各要素作了分析與探討。 本文的創(chuàng)新之處體現(xiàn)在:(1)在分析現(xiàn)有審計理論邏輯起點不足之處的基礎(chǔ)上,論證了網(wǎng)絡(luò)經(jīng)濟(jì)下審計環(huán)境和審計本質(zhì)兩者共同為網(wǎng)絡(luò)經(jīng)濟(jì)下審計理論的邏輯起點:(2)提出網(wǎng)絡(luò)經(jīng)濟(jì)下審計理論結(jié)構(gòu)應(yīng)包括審計環(huán)境、審計本質(zhì)、審計目標(biāo)、審計假設(shè)、審計準(zhǔn)則等要素,根據(jù)各要素之間的邏輯關(guān)系,構(gòu)建了網(wǎng)絡(luò)經(jīng)濟(jì)下審計理論結(jié)構(gòu)模式;(3)網(wǎng)絡(luò)經(jīng)濟(jì)下審計假設(shè)應(yīng)能解釋網(wǎng)絡(luò)經(jīng)濟(jì)下為什么要進(jìn)行審計、網(wǎng)絡(luò)經(jīng)濟(jì)下為什么能進(jìn)行審計以及審計的根本特征是什么等問題,因此,網(wǎng)絡(luò)經(jīng)濟(jì)下審計假設(shè)應(yīng)包括信息可信性不足假設(shè)、信息可驗證假設(shè)、審計人員可信任假設(shè)、審計人員身份可確認(rèn)假設(shè)、電子證據(jù)效力假設(shè)等;(4)提出網(wǎng)絡(luò)經(jīng)濟(jì)下審計本質(zhì)上是審計信息系統(tǒng)。審計人員通過獲取審計證據(jù),形成審計意見,為利益相關(guān)者的決策提供審計信息。 隨著網(wǎng)絡(luò)經(jīng)濟(jì)的發(fā)展以及網(wǎng)絡(luò)經(jīng)濟(jì)下審計實踐經(jīng)驗的豐富,人們對網(wǎng)絡(luò)經(jīng)濟(jì)下審計活動一定會有更加深刻的認(rèn)識,網(wǎng)絡(luò)經(jīng)濟(jì)下審計理論結(jié)構(gòu)研究也定能取得豐碩的成果。
[Abstract]:The research of audit theory structure is of great significance. It is not only the need of perfecting and developing audit science, but also the need of supporting audit profession and guiding audit work. At present, the network economy is developing rapidly, which affects the traditional audit environment, audit object, audit trail, audit goal, audit hypothesis, audit standard and so on. It can be said that the network economy has formed a huge challenge to the traditional audit. What needs to be pointed out is that the development of network economy is not only a challenge to the traditional audit theory, but also provides an opportunity for the development and perfection of the audit theory. Based on the research results of traditional audit theory and the background of network economy, this paper chooses audit environment and audit essence as the logical starting point of audit theory, and constructs the audit theory structure under network economy. The elements of the theoretical structure are analyzed and discussed. The innovation of this paper is as follows: (1) on the basis of analyzing the inadequacies of the logic starting point of the existing audit theory, This paper demonstrates that audit environment and audit essence in network economy are the logical starting point of audit theory in network economy: (2) the structure of audit theory in network economy should include audit environment, audit essence, audit objective, audit hypothesis, and so on. According to the logical relationship among the factors, the auditing theory structure mode under the network economy is constructed. (3) the audit hypothesis under the network economy should explain why the audit should be conducted in the network economy, why the audit can be conducted under the network economy and what are the fundamental characteristics of the audit. Under the network economy, the audit hypothesis should include the assumption of insufficient information credibility, the hypothesis of information verifiability, the hypothesis of the auditor's trust, the hypothesis of the verifiability of the auditor's identity, the hypothesis of the validity of electronic evidence, and so on. (4) it is pointed out that audit is essentially an audit information system in network economy. Auditors obtain audit evidence, form audit opinions, and provide audit information for stakeholders' decision-making. With the development of network economy and the rich experience of auditing practice in network economy, people must have a deeper understanding of audit activities in network economy, and the research on audit theory structure in network economy will also achieve fruitful results.
【學(xué)位授予單位】：長沙理工大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2004
【分類號】：F239
本文編號：2433115
[Abstract]:The research of audit theory structure is of great significance. It is not only the need of perfecting and developing audit science, but also the need of supporting audit profession and guiding audit work. At present, the network economy is developing rapidly, which affects the traditional audit environment, audit object, audit trail, audit goal, audit hypothesis, audit standard and so on. It can be said that the network economy has formed a huge challenge to the traditional audit. What needs to be pointed out is that the development of network economy is not only a challenge to the traditional audit theory, but also provides an opportunity for the development and perfection of the audit theory. Based on the research results of traditional audit theory and the background of network economy, this paper chooses audit environment and audit essence as the logical starting point of audit theory, and constructs the audit theory structure under network economy. The elements of the theoretical structure are analyzed and discussed. The innovation of this paper is as follows: (1) on the basis of analyzing the inadequacies of the logic starting point of the existing audit theory, This paper demonstrates that audit environment and audit essence in network economy are the logical starting point of audit theory in network economy: (2) the structure of audit theory in network economy should include audit environment, audit essence, audit objective, audit hypothesis, and so on. According to the logical relationship among the factors, the auditing theory structure mode under the network economy is constructed. (3) the audit hypothesis under the network economy should explain why the audit should be conducted in the network economy, why the audit can be conducted under the network economy and what are the fundamental characteristics of the audit. Under the network economy, the audit hypothesis should include the assumption of insufficient information credibility, the hypothesis of information verifiability, the hypothesis of the auditor's trust, the hypothesis of the verifiability of the auditor's identity, the hypothesis of the validity of electronic evidence, and so on. (4) it is pointed out that audit is essentially an audit information system in network economy. Auditors obtain audit evidence, form audit opinions, and provide audit information for stakeholders' decision-making. With the development of network economy and the rich experience of auditing practice in network economy, people must have a deeper understanding of audit activities in network economy, and the research on audit theory structure in network economy will also achieve fruitful results.
【學(xué)位授予單位】：長沙理工大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2004
【分類號】：F239
【引證文獻(xiàn)】
相關(guān)碩士學(xué)位論文 前2條
1 馬占樹;信息技術(shù)對審計理論影響研究[D];廈門大學(xué);2006年
2 溫振偉;XBRL環(huán)境下連續(xù)審計實現(xiàn)模式研究[D];湖南大學(xué);2008年
，本文編號：2433115
本文鏈接：http://sikaile.net/guanlilunwen/shenjigli/2433115.html
最近更新
教材專著
