Research On The Application Of Continuous Auditing In HB Power Company

Today's business environment is more and more complex,Many enterprises are growing and expanding,all kinds of fraud cases occur very frequently.the economic environment and the development of enterprises have caused adverse effects.At the same time,with the advent of the era of information technology,electronic,paperless and other financial reporting more and more widely used to shorten the business cycle,the information obtained by enterprises constantly changing,people have a new request for audit.The scope of the audit involves more and more,only for the financial field audit can not audit all the risks within the enterprise.Therefore,the traditional audit methods and means must be improved in order to face the economic activities brought about by the uncertainty and business risk increase.Continuing auditing as an audit method of innovation,it satisfies people for auditing higher requirements and standards.In this paper,the use of power companies to carry out the use of continuous audit research.As the power company to sales business as the main business,a wide range of electricity sales,high demand,large amount of data within the enterprise.the power company is suitable for the use of continuous audit research.Some of our power companies have begun to try to use continuous audit,already have a certain basis for the experience,but not yet mature,there are many places to wait for perfection.In this context.This paper adopts the research method of normative research method and case study method to study the application of continuous audit.In the theoretical part,the author summarizes the opinions and definitions of the continuous audits by the experts and scholars,and compares the continuous auditing,the tracking audit and the traditional auditing,pointing out the characteristics of the continuous audit.These features were integrated,the author came to the understanding of continuous audit.At the same time,the author introduces the present model and related technology of continuous audit,and analyzes the advantages and disadvantages of each model and technology.In the case study,this paper analyzes the current situation and effect of the continuous audit,and investigates the operation process of the continuous audit through the case study,and finds out the current problems in the continuous audit and puts forward relevant suggestions.This paper examines the operation of continuous auditing in power companies,helps readers understand how continuous audits are used in the enterprise,understand the need for continuous auditing,and help companies apply the continuous audit to audit company faster and better.The innovation of this paper is to give a more comprehensive definition of continuous audit.In the course of the study,the author lists the key control points in the power company to help the reader understand what is the focus of the ongoing audit of the power company.The author also selected the accounts in the key control points to describe the ongoing audit process.In view of the problems in the analysis,we put forward specific solutions,and strengthen the two aspects of information preprocessing and information filtering to improve the level of intelligent information for continuous auditing,so that readers can more clearly understand the specific use of continuous audit to help continue to audit the better use in the enterprise.