The Design And Implementation Of Tax Auditing System

Along with the development of economic and social，information technique ispermeating to the economic，social and our life. The tax departments is promoting informationconstruction，and had built internal network. Online tax instead of the traditional way， thecomputer information system for the management instead of the record books,the trend isgradually spreading from this area to various aspects. It is a new challenge has brought toChina’s traditional tax audit work as the development of tax information. Traditional auditmethods are no longer suitable for accounting audit requirements for this information. So, ifaudit department do not adopt a new audit method, intelligent means of auditing, auditing willnot carry out, and the audit will lose its true meaning. The subject fully recognizes theimportance of audit information and the characteristics of the tax work. We analyzed tax auditand combined with the audit process, and then designed audit system of tax audit to meet theactual work.First of all, this paper introduces the sources of this subject, the significance ofconstructing audit system for tax, and introduces the situation of some developed countries’audit information and system. And introduces the achievements and insufficient of our auditinformational construction.Second，the paper gives the demand on function of the tax audit system and the businessprocess of tax audit. Give the detailed analysis of demand on audit management、datamanagement、audit applications、audit network、data acquisition、Data cleaning、dataanalysis、audit report and exhibit.Third, the paper gives the detailed description on the overall design of the systemdesign、database design. And give the detailed designs on the audit management subsystem、data analysis subsystem、data cleaning subsystem, data acquisition subsystem, the design onthe classes which involved in the subsystem’s modules.Fourth, this paper demonstrates the environment of system experiment, takes enterprisetax audit and financial audit as example to illustrator the steps on audit, and makeperformance test on data acquisition subsystem. Last, this paper gives the detailed statement on iterative software development process,the VPN network connection technology and system solutions, data mining, data cleaning,data acquisition technology and applications of these technologies in the system whichinvolved in the systems development management and development process.The paper is focus on the entire design of the audit system for tax audit requirementsfrom a software engineering perspective. It is hope that other industry auditing work could getinspired.