本文選題：風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)　切入點(diǎn)：審計(jì)軟件　出處：《廣東外語外貿(mào)大學(xué)》2008年碩士論文

【摘要】： 隨著國(guó)內(nèi)外審計(jì)準(zhǔn)則制定機(jī)構(gòu)相繼發(fā)布新的審計(jì)風(fēng)險(xiǎn)準(zhǔn)則,現(xiàn)代風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)的推行成為了核心。審計(jì)風(fēng)險(xiǎn)導(dǎo)向觀念將貫徹于審計(jì)實(shí)務(wù)的全過程,這對(duì)注冊(cè)會(huì)計(jì)師審計(jì)理念、審計(jì)程序及審計(jì)責(zé)任將產(chǎn)生深遠(yuǎn)影響,代表了現(xiàn)代審計(jì)發(fā)展的最新趨勢(shì)。在實(shí)務(wù)中,審計(jì)人員必須將主要精力從低級(jí)的手工審計(jì)勞動(dòng)轉(zhuǎn)移到對(duì)風(fēng)險(xiǎn)的評(píng)估與分析上。因此,計(jì)算機(jī)輔助審計(jì)成為一種必然趨勢(shì),旨在提高審計(jì)效率、降低審計(jì)風(fēng)險(xiǎn)的審計(jì)軟件成為適應(yīng)現(xiàn)代審計(jì)的必要工具。傳統(tǒng)審計(jì)模式面臨著新的挑戰(zhàn),如何利用計(jì)算機(jī)技術(shù)建立并實(shí)現(xiàn)一套基于風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)理念的審計(jì)目標(biāo)、方法和程序指南,并將其嵌入到審計(jì)作業(yè)的全過程,成為一個(gè)亟待解決的嶄新課題。 首先,本文在對(duì)國(guó)內(nèi)外相關(guān)研究進(jìn)行闡述的基礎(chǔ)上,分析和總結(jié)了風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)的技術(shù)方法和計(jì)算機(jī)輔助審計(jì)技術(shù)的現(xiàn)有成果;其次,根據(jù)最新的風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)理論與中國(guó)注冊(cè)會(huì)計(jì)師審計(jì)準(zhǔn)則,通過對(duì)會(huì)計(jì)師事務(wù)所的調(diào)研進(jìn)一步了解我國(guó)審計(jì)人員對(duì)審計(jì)軟件流程模塊的功能需求,設(shè)計(jì)出風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)模式下計(jì)算機(jī)審計(jì)的流程模塊圖;然后,通過與審計(jì)人員、軟件開發(fā)人員的訪談,將實(shí)際的審計(jì)步驟與計(jì)算機(jī)技術(shù)的實(shí)現(xiàn)過程相掛鉤,詳細(xì)探討在每一具體的流程模塊內(nèi)計(jì)算機(jī)輔助審計(jì)的實(shí)現(xiàn)過程;最后,以E審?fù)槔?探討如何將風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)的技術(shù)方法應(yīng)用于計(jì)算機(jī)審計(jì)模塊,從而嘗試搭建完整的計(jì)算機(jī)審計(jì)軟件平臺(tái)。
[Abstract]:With the issuance of new audit risk standards by domestic and foreign auditing standard-setters, the implementation of modern risk-oriented auditing has become the core. The concept of audit risk orientation will be carried out in the whole process of audit practice. Audit procedure and audit responsibility will have far-reaching influence, representing the latest trend of modern audit development. In practice, auditors must shift their main energy from low-level manual audit work to risk assessment and analysis. Computer-aided audit (CAA) has become an inevitable trend. The audit software, which aims to improve the audit efficiency and reduce the audit risk, has become a necessary tool to adapt to the modern audit. The traditional audit mode is facing new challenges. How to use computer technology to establish and realize a set of audit objectives, methods and program guidelines based on the concept of risk-based audit, and to embed them into the whole process of audit operations, has become a new topic to be solved urgently. First of all, on the basis of expounding the related research at home and abroad, this paper analyzes and summarizes the technical methods of risk-based audit and the existing achievements of computer-aided audit technology; secondly, According to the latest risk-based audit theory and the auditing standards of China's certified public accountants, through the investigation of accounting firms, we further understand the functional requirements of the audit software flow module of the auditors in our country. The process module diagram of computer audit under the risk-oriented audit mode is designed. Then, the actual audit steps are linked to the realization process of computer technology through interviews with auditors and software developers. The realization process of computer-aided audit in each specific flow module is discussed in detail. Finally, taking E-Audit as an example, the paper discusses how to apply the technical method of risk-based audit to the computer audit module. In order to try to build a complete computer audit software platform.
【學(xué)位授予單位】：廣東外語外貿(mào)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2008
【分類號(hào)】：F239.4

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