摘要
实时经济中传统的审计模式已经过时,为支持实时保证,必须对传统审计模式进行创新。持续审计方法提高了审计过程的效率和效益,从而支持了实时保证。持续审计的创新主要体现在主动审计,审计程序自动化,改变了审计的性质、时间和范围,监控和测试使用数据模型和数据分析,改变了审计报告的性质和时间等方面。持续审计模型包括审计程序自动化、数据建模和参考标准的发展、数据分析和审计报告等四个阶段。
The traditional audit mode has been out of date in real-time economy. To support real-time guar- antee, it is necessary to innovate the traditional audit mode. Practitioners and scholars are studying and ex- ploring continuous audit to improve the traditional audit mode. Through the use of technology and automa- tion, continuous audit method could improve efficiency and benefits of the audit process so as to support the real time guarantee. This paper defines the continuous audit method and introduces the innovation of continuous audit from the intiative audit, the automatic process, the nature, time and scope of audit, etc. and puts forward the four stages of continuous audit model from the process automatic of audit, the devel- opment of the data modeling and the reference standards, the data analysis and audit report.
出处
《西安财经学院学报》
CSSCI
2013年第4期45-48,共4页
Journal of Xi’an University of Finance & Economics
基金
教育部人文社科基金项目(11YJC630147)
黑龙江省哲学社会科学研究规划项目(12E051)
关键词
持续审计
审计过程
审计阶段
continuous audit
audit process
audit stage
