The Study On The Design Of Social Audit Software Process

Nowadays,information technology has penetrated into all walks of life.Financial software has been generally recognized and accepted by society.Audit software, on the contrary,as a means of supervision of financial affairs,cannot follow up with the space of information technology.Therefore,strengthen the development and application of audit software is becoming an urgent task.Compared with the quick development in international,audit software in our country is still lagging behind,which not only in theory but in practice.To research advanced theories and techniques of audit software and recognize the problems of audit software in China and resolve the problems,and to redesign the circuit module for guiding the software's development become more and more important.At the beginning,this dissertation summarizes the theories on computer assisted audit and elaborates the information on computer audit target,subject property of computer audit.The further research give some suggestions on auditing software developing after comparing some auditing software in China and abroad.Secondly,this dissertation introduced the general computer-aided audit process, and emphasizes on the fist role of data collection and the central role of data analysis, and furthermore,gives analysis of the problems in these two areas and to propose solutions. For problems in data collection function to open the database of financial software accounting electronic data format is not uniform,the limited use of the audit software,this article think the designation of a powerful data-gathering tool to solve these problems.For problems such data analysis can not deal with too much data, analysis of lagging behind,we think choosing a suitable database is the fist important thing to do.On the basis of an analysis of the introduction of advanced model,such as data mining technology,and put forward the basic ideas in how to data mining software embedded in the audit software.At last,through analysis of the modern risk-based audit criterion,this article redesigns the audit business process and the audit software operational process and more details on functional modules.These functional modules including system management module,data preparation module,test and adjustment module,inquiry and analysis module.A function of each module are designed to emphasize the audit business should always carry out the risk-oriented and strengthen quality control of projects and firm.This article provides a useful guidance for the development of so- cial audit software which can meet the requirements of Auditing Standards based on modern risk-oriented.