【摘要】： 計算機(jī)的普遍使用擴(kuò)大了審計范圍,在擴(kuò)大的范圍內(nèi)運(yùn)用審計測試程序也發(fā)生了變化。在電算化審計中,有的認(rèn)為可以直接跳過符合性測試,有的認(rèn)為必須實施符合性測試,同時新審計準(zhǔn)則修訂了原有的風(fēng)險模型和審計測試程序,審計測試程序的選擇也就必然呈現(xiàn)出新的特點。本文希望通過對新、舊準(zhǔn)則下電算化審計中測試程序的選擇權(quán)衡的研究,明確如何通過審計測試程序的選擇運(yùn)用使得審計過程經(jīng)濟(jì)有效。本文運(yùn)用規(guī)范研究的方法討論了新、舊審計準(zhǔn)則下審計測試程序的不同選擇對審計過程經(jīng)濟(jì)有效性的影響,同時比較了新、舊審計準(zhǔn)則下選擇的異同,得出了如下的結(jié)論,即在電算化審計中無論是新準(zhǔn)則還是舊準(zhǔn)則審計測試程序都沒有單一的選擇模式,審計人員都應(yīng)該根據(jù)審計單位的實際情況,合理的運(yùn)用職業(yè)判斷能力進(jìn)行選擇,只是舊準(zhǔn)則下對符合性測試的選擇更重視成本效益原則,必須實施實質(zhì)性測試,新準(zhǔn)則下對控制測試的選擇更重視審計證據(jù)的充分適當(dāng)性,必須實施實質(zhì)性程序。
[Abstract]:The widespread use of computers has expanded the scope of auditing, and the use of audit testing procedures has also changed. In the computerization audit, some think that the compliance test can be skipped directly, others think that the compliance test must be carried out. Meanwhile, the new auditing standard has revised the original risk model and audit test procedure. The selection of audit test procedures will inevitably show new characteristics. This paper hopes that through the study of the choice and tradeoff of test procedures in computerization auditing under the new and old standards, it will be clear how to make the audit process economical and effective through the selection and application of audit test procedures. This paper discusses the impact of different selection of audit test procedures on the economic effectiveness of audit process under the new and old auditing standards, and compares the similarities and differences between the new and the old auditing standards, and draws the following conclusions. That is, there is no single choice mode in the new standard or the old standard audit test procedure in the computerization audit, the auditor should make reasonable use of the professional judgment ability to choose according to the actual situation of the audit unit. However, the selection of conformity test under the old criterion should pay more attention to the principle of cost-effectiveness, and the substantive test must be carried out, and the selection of control test under the new standard should pay more attention to the adequacy of audit evidence, and the substantive procedure must be carried out.
【學(xué)位授予單位】：吉林大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2008
【分類號】：F239.1

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本文編號：2380060