Research On Computer Assisted Audit

Everything is based on the facts, and develops with some rules. The computer-assisted audit is a branch of audit, which comes from the widespread application of computer technology in accountant. Computer technology's widespread application, on the one hand changed the enterprise information system nature, at the same time has also provided the convenient tool for the computer assisted audit work. In order to adapt to this kind of change, accelerate the improvement in audit technology and audit work method, we should use computer assisted audit technologies. In order to achieves the audit's goal better, how needs us to study how to audit the enterprise's information system and how to audit in IT environment. We believed that, from the aspect of accounting, the computer assistance audit contains two aspects. On the one hand refers to is examined the financial data, including financial report, report form annotation, other financial reports, and give suggestions to the validity, fairness and justness of the contents; On the other hand, the computer assisted audit also must check out the information system itself, and give suggestions to the validity, the stability of the system.The main aim of this article is to introduce the changes of audit under the computer environment. From two aspects the tradition economic activities and the accounting information system computer, we introduce computer assisted audit technologies.In the first chapter, we proposed the concept of computer assisted audit technologies. We elaborated the computer assisted audit characteristic from four aspects, paying attention from "the result audit " to "the result audit "and "the process audit ", the audit clue from "visible "to "invisible ", collecting audit evidence real-time, the complexity of audit technologies and the differences of audit data. Reviewed the computer assisted audit development history, and then introduced several kinds of patterns of computer assisted audit.In the second chapter, we introduced computer assisted audit technologies oftraditional economic activities, the key point is the introduction of the most popular general audit software, in the final of this chapter, we give an example of using computer assisted audit technologies.In the third chapter, we introduced computer assisted audit technologies of the accounting information system, and analyze these technologies, proposed what we should pay more attention to. Finally, we introduce the difference between the accounting information system audit and the traditional audit under IT environment.In the fourth chapter, we introduce the present condition of our country's computer assisted audit and we also give some suggestions. We described future development direction of the computer assisted audit, introduced computer assisted audit technologies based on the large-scale electronic government affairs system computer assisted audit, on the expert system, and on the nervous system. Let everybody have an outline of the future of computer assisted audit technologies.