The Application Of Computertechnology In The Audit Of Enterprise Value-added Tax

In the background of the rapid development of computer technology,the Golden Tax Project,and enterprise information construction has been a great development.Faced with the current situation,the traditional way of VAT audit has not fully meet the needs of audit work under conditions of informatization.Advent of computer technology to provide new means and methods of auditing VAT audit.Application of computer technology on digital platforms tax authorities and enterprises,the use of its database on the basis of audit data directly.Application of computer technology audit biggest little direct use of the data,this feature allows play to the advantages of computer audit and other audit model audit significance unmatched.Writing paper is divided into five parts:The first part focuses on the introduction of information technology in today's rapid development,the traditional audit approach has been unable to meet the audit under the new situation.The importance of the application of computer technology for VAT audit.Computer Audit and research content and methods.The second part introduces the theory of the theory of VAT and computer technology,and computer audit procedures carried out.Application of computer technology in the third part of the audit of the VAT,the VAT on the feasibility and necessity of the application of computer audit carried out the appropriate analysis,as well as value-added tax audit of computer technology for specific applications.The fourth part of computer technology in the enterprise application case of the VAT audit,by introducing the background of the case,the data is ready to carry out some analysis on the data.Query by database technology and the corresponding query results.The fourth conclusion and in fact,this section focuses on the collection of VAT computer audit data preparation and analysis process.After some inspiration as well as the related work carried out,such as data analysis,modeling and analysis of data storage.Application of computer technology has important significance in the era of the VAT audit,or audit data can be validated model building large-scale activity data to help auditors quickly locking problems and improve audit efficie.