The Application Of Data_based Audit Under The Information Environment

Along with the rapid development of informatization,the expanding of audit scope of business,the application of information technology on software audit, computer form of audit also from us, gradually become closer in the mainstream of audit. After entering the 21st century, with the knowledge economy, the development of information technology, the accounting subject entered the new developing period. The development of accounting will give auditing theory and practice, this paper proposes a new problems and challenges.Data_based audit is under an auditing theory. It is mainly refers to the use of information technology and based on digital platform of enterprise, according to data, data processing and information system audit. The biggest advantage of data_based audit is the direct use of electronic data, here directly use refers to the auditors need to convert electronic account, then the implementation audit procedure, but not the right system of internal control necessary test. This feature enables data_based audit can play any other audit modes and are incomparable advantages.This paper introduces the background and significance of the study, the domestic and foreign research results and the research method in this paper, the basic framework, and thinking and innovation, etc.The paper introduces the current account of the common foundation audit, institutional foundation audit and wind model based audit under the information environment, the-new direction of development of computer audit—data_based audit. This paper introduces the relevant data_based audit on the basis of the research of data type, the meaning of audit, object, the characteristics and conditions.Then analyzed the necessity and feasibility of data_based audit's application in our country,new environmental change inevitably requires the new audit's mothod and technology.databased audit is to the inevitable choice of improving the audit efficiency;data_based audit is the inevitable way of improving the auditing auditors' quality; data_based audit is to the inevitable choice of improving audit methods. Through the technical feasibility and economic feasibility analysis, we think that the data type audit is the inevitable trend of information environment.About the problems in technology, according to the characteristics of data_based audit, we research the key technology in the implementation of data_based audit. Audit interface technology used to obtain the underlying data; Data warehouse kept the underlying data; On-line analytical processing and data mining technique is used to analysis and data mining; Eventually we build data_based audit platform.Then, according to《Audit Information System Environment》and the Chinese certified public accountants audit standards, contracting China's specific conditions and the process on planning,implementing and completing stages,we design a set of suitable to China's implementation process of data_based audit.Finally, according to the theory and technology above, as a exemple for government information environment of investment company specialized construction auditing, by using the data_based audit mode to benefit audit, we explore a method of audit based on the application of data_based audit.