審計(jì)統(tǒng)計(jì)抽樣技術(shù)方法研究與設(shè)計(jì)運(yùn)行
發(fā)布時(shí)間：2019-03-28 06:31
【摘要】： 隨著我國社會(huì)經(jīng)濟(jì)的快速發(fā)展和數(shù)字化時(shí)代的到來，各行各業(yè)大量、超大量的數(shù)據(jù)信息對審計(jì)工作提出了更高的要求。國家和社會(huì)審計(jì)面臨著被審計(jì)對象信息量大，范圍廣，而審計(jì)人員和時(shí)間有限，審計(jì)責(zé)任加大，審計(jì)風(fēng)險(xiǎn)無法回避的現(xiàn)實(shí)，單一依靠審計(jì)人員經(jīng)驗(yàn)判斷的傳統(tǒng)審計(jì)方法已經(jīng)不能適應(yīng)社會(huì)經(jīng)濟(jì)快速發(fā)展的需要，尤其是隨著以真實(shí)性為基礎(chǔ)的財(cái)政、金融、企業(yè)等項(xiàng)審計(jì)的深化，在上述情況下，審計(jì)人員在規(guī)定時(shí)間內(nèi)對大量會(huì)計(jì)信息進(jìn)行全部審計(jì)，并回答被審對象的資產(chǎn)、負(fù)債、損益的真實(shí)性問題是不可能的。采用非統(tǒng)計(jì)抽樣雖然容易操作，但審計(jì)風(fēng)險(xiǎn)太大，難以對總體作出評價(jià)。而采用審計(jì)統(tǒng)計(jì)抽樣方法，則可以大幅度提高審計(jì)效率，降低成本，達(dá)到審計(jì)目的。 本文針對目前從我國國情出發(fā)，理論聯(lián)系實(shí)際，利用國內(nèi)理論研究和審計(jì)實(shí)踐成果，借鑒國外理論經(jīng)驗(yàn)，運(yùn)用概率論和數(shù)理統(tǒng)計(jì)理論，，在統(tǒng)計(jì)抽樣如何與審計(jì)理論、實(shí)務(wù)相結(jié)合、其數(shù)學(xué)模型耦合、實(shí)際操作步驟及規(guī)范、如何使統(tǒng)計(jì)抽樣在審計(jì)中的應(yīng)用變的簡單切實(shí)可行等方面展開了較深入系統(tǒng)的研究，并據(jù)此提出了我國審計(jì)技術(shù)與方法的部分標(biāo)準(zhǔn)和參數(shù)。 實(shí)踐是檢驗(yàn)真理的唯一標(biāo)準(zhǔn)，因此本課題在各審計(jì)現(xiàn)場進(jìn)行了大量的測試和實(shí)際應(yīng)用，對審計(jì)統(tǒng)計(jì)抽樣的技術(shù)與方法進(jìn)行反復(fù)驗(yàn)證，聽取一線審計(jì)人員的寶貴意見。同時(shí)，注意在審計(jì)現(xiàn)場進(jìn)行廣泛的數(shù)據(jù)采集工作，為研究工作提供了大量基礎(chǔ)數(shù)據(jù)。通過上述研究和實(shí)踐，為本論文的編寫提供了大量的素材和案例，并使本課題的正確性從實(shí)踐上得到了論證。
[Abstract]:With the rapid development of China's social economy and the arrival of the digital era, a large number of industries, super large amounts of data and information put forward higher requirements for audit work. The state and social audit is faced with the fact that there is a large amount of information and a wide range of objects to be audited, while the auditor and time are limited, the audit responsibility is increased, and the audit risk cannot be evaded. The traditional audit method, which relies on the experience of auditors, can no longer meet the needs of the rapid development of social economy, especially with the deepening of the audit of finance, finance and enterprises based on authenticity. Under the above circumstances, the traditional audit method has not been able to meet the needs of the rapid development of the social economy. It is impossible for auditors to audit a large amount of accounting information and answer the question of the authenticity of assets liabilities and profits and losses of the subject under review. Although the use of non-statistical sampling is easy to operate, but audit risk is too large to evaluate the overall. The sampling method of audit statistics can greatly improve the audit efficiency, reduce the cost, and achieve the audit purpose. In view of the current situation of our country, combining theory with practice, using domestic theoretical research and auditing practice results, drawing lessons from foreign theoretical experience, using probability theory and mathematical statistics theory, how to use statistical sampling and auditing theory, Combined with practice, its mathematical model coupling, practical operation steps and norms, how to make the application of statistical sampling in audit become simple and feasible, etc., has carried out a more in-depth and systematic research. On this basis, some standards and parameters of audit techniques and methods in China are put forward. Practice is the only criterion for testing the truth, so this subject has carried out a lot of tests and practical applications in various audit sites, repeatedly verified the techniques and methods of sampling audit statistics, and listened to the valuable opinions of the first-line auditors. At the same time, attention is paid to the extensive data collection work in the audit site, which provides a lot of basic data for the research work. Through the above-mentioned research and practice, this paper provides a large number of materials and cases for the compilation of this paper, and makes the correctness of this topic proved from the practical point of view.
【學(xué)位授予單位】：湖南大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2001
【分類號】：F239.1
本文編號：2448624
[Abstract]:With the rapid development of China's social economy and the arrival of the digital era, a large number of industries, super large amounts of data and information put forward higher requirements for audit work. The state and social audit is faced with the fact that there is a large amount of information and a wide range of objects to be audited, while the auditor and time are limited, the audit responsibility is increased, and the audit risk cannot be evaded. The traditional audit method, which relies on the experience of auditors, can no longer meet the needs of the rapid development of social economy, especially with the deepening of the audit of finance, finance and enterprises based on authenticity. Under the above circumstances, the traditional audit method has not been able to meet the needs of the rapid development of the social economy. It is impossible for auditors to audit a large amount of accounting information and answer the question of the authenticity of assets liabilities and profits and losses of the subject under review. Although the use of non-statistical sampling is easy to operate, but audit risk is too large to evaluate the overall. The sampling method of audit statistics can greatly improve the audit efficiency, reduce the cost, and achieve the audit purpose. In view of the current situation of our country, combining theory with practice, using domestic theoretical research and auditing practice results, drawing lessons from foreign theoretical experience, using probability theory and mathematical statistics theory, how to use statistical sampling and auditing theory, Combined with practice, its mathematical model coupling, practical operation steps and norms, how to make the application of statistical sampling in audit become simple and feasible, etc., has carried out a more in-depth and systematic research. On this basis, some standards and parameters of audit techniques and methods in China are put forward. Practice is the only criterion for testing the truth, so this subject has carried out a lot of tests and practical applications in various audit sites, repeatedly verified the techniques and methods of sampling audit statistics, and listened to the valuable opinions of the first-line auditors. At the same time, attention is paid to the extensive data collection work in the audit site, which provides a lot of basic data for the research work. Through the above-mentioned research and practice, this paper provides a large number of materials and cases for the compilation of this paper, and makes the correctness of this topic proved from the practical point of view.
【學(xué)位授予單位】：湖南大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2001
【分類號】：F239.1
【引證文獻(xiàn)】
相關(guān)碩士學(xué)位論文 前2條
1 王吉;基于審計(jì)決策支持系統(tǒng)的抽樣技術(shù)研究[D];哈爾濱工業(yè)大學(xué);2006年
2 湯曉超;基于數(shù)據(jù)挖掘技術(shù)的審計(jì)抽樣系統(tǒng)開發(fā)和研究[D];江蘇大學(xué);2010年
本文編號：2448624
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