A Study On The Import Intelligent Audit Mode Based On GB/T19581-2004

Import intelligent audit is a computer audit mode specifically for the CPA audit of the financial statements audit. It based on general theory of accounting informatization, social reconciliation and GB/T19581-2004. Accounting and audit integrated software, data import, a comprehensive recount, intelligent audit, social reconciliation, security communications and log records as technique elements. Using accounting and audit integrated software to guarantee the independence and initiative of audit, under the protection of security communications mechanism, through standard data interfaces to import standard basic data, and then carry out a comprehensive recount and intelligent analysis, so as to fully mine audit trial, through the "red flag" to point out key audit areas, with accounting information centre, the trial network and online valuation system, to accomplish auditing original documents and fair value. The key decision in the whole audit process will be recorded by a "black box log file", for the purpose of facilitating eternal supervision and review and improve transparency in the audit process to ensure the integrity of the audit. Ultimately enhance the quality and efficiency of audit and reduce audit costs.This paper start researching from audit crisis by manual audit, and then point out the need for reconstruction audit mode. Based on continuous audit and data-based audit mode, this paper introduce a import and intelligent audit mode specifically for financial audit. Next, this paper carried out a detailed analysis of the seven technique elements of import and intelligent audit mode(Accounting and audit integrated software, data import, a comprehensive recount, intelligent audit, social reconciliation, security communications and log records). In order to ensure intelligent audit into the smooth implementation, this paper also point out some relevant supporting measures.This paper aimed at researching the following issues: (1) Through innovative information technology audit mode, how to overcome the crisis manual audit value, so as to beyond the value of audit; (2) Analyzing the technique elements of import and intelligent, and the relationship of these elements, (3) After analyzing main audit software of home and abroad, to find out how to build general accounting and audit software,(4) Study the mechanism of base data importing and security protection, (5) Study intelligent audit data analysis methods, as well as how to construct intelligent audit decision support system, (6) Study social reconciliation how to audit original documents and fair value, (7) Study how to construct Accounting Information Center and its mechanism,(8) Study relative policy of import and intelligent audit mode. If problems of the seven elements can solve smoothly, then the obstacle of the implementation of import and intelligent audit mode will not exist.