Analysis Of Inventory Module Audit Data Collection Standards

In the context of the era of big data,with the development of information technology,accounting software,ERP systems,office automation systems,etc.have been widely used in enterprises,which also bring a series of problems.On the one hand,due to the wide variety of information system software in the domestic and foreign markets,the structure of each system is different,the data difference between different systems is large,the data is difficult to interpret,and the audit data collection work is inefficient.On the other hand,with the increasing variety of auditing services and the increasing volume of business,existing data standards cannot meet the needs of today's auditors.How to efficiently obtain electronic data from the audited entity is a new requirement for the auditing industry in the information age.In this context,it is urgent to construct a widely recognized and adopted audit data collection standard and apply it to auditing services in different fields and different objectives.This can greatly reduce the burden of data collection for auditors,reduce the cost of data collection,and improve the efficiency of auditors.After reading the relevant literature,fully studying the data standards of different countries,and understanding the current audit requirements of government audit,internal audit and CPA audit,this paper believes that the development of audit data collection standards needs to solve two problems.First,what data the standard needs to be included.The audit data collection standard must have special characteristics different from accounting or tax data standards,otherwise the audit data collection standard is redundant;Second,how to standardize the audit data.If audit data cannot be constructed as a canonical document that can be used and reused together,then the standard is not practical.Therefore,taking the inventory module as an example,this paper selects the existing inventory-related data standards between China and the United States for a full comparative study,which draws on the advantages of the inventory module audit data collection standards and avoids the shortcomings.This paper focuses on the formulation of audit data standards,clarifies the issues that need to be addressed in audit data collection standards,and the positioning and role of standards.Based on the audit subject matter theory,the audit data collection standard is divided into internal control subject data collection and information subject data collection.This can help solve the problem that which data needs to be included in the standard.Based on the theory of information standard system,the basic framework of data standards is constructed according to the hierarchy of module-table structure-data elements,which can solve the problem of standardization of audit data.Finally,the results are verified to prove the feasibility and effectiveness of the method discussed in this paper.The innovation of this paper is that it no longer limits audit data standards to accounting data and financial auditing,and proposes a new idea of incorporating internal control data into audit data standards.On the basis of the research on inventory module audit data collection standards,it puts forward some suggestions and hopes to provide experience and lessons for the development of other audit business data collection standards,so as to accelerate the formulation and development of audit data collection standards,the development and progress of auditing theory and resolve audits as soon as possible.