信息技术对审计的影响研究  

Research on the influence of information technology on audit

作　　者：陈耿 郑晶茹 韩志耕 CHEN Geng;ZHENG Jingru;HAN Zhigeng(School of Accounting, Nanjing University of Audit, Nanjing 211815, Jiangsu, China;School of Information Engineering, Nanjing University of Audit,Nanjing 211815, Jiangsu, China)

机构地区：[1]南京审计大学会计学院,江苏南京211815 [2]南京审计大学信息工程学院,江苏南京211815

出　　处：《长安大学学报（社会科学版）》2020年第5期66-74,共9页Journal of Chang'an University(Social Science Edition)

基　　金：国家自然科学基金项目(71271117);江苏省自然科学基金项目(BK20151460);江苏省高校自然科学基金项目(16KJB520021);公共工程审计重点实验室资助项目(GGSS2015-04);南京审计大学审计信息工程与技术协同创新中心资助项目。

摘　　要：随着信息技术在社会经济生活中的全方位渗透,适用于传统经济环境的审计理论、方法与技术需要变革以适应现代组织的各类日常运营和活动,通过调研信息技术在审计中的具体应用,从12个方面对信息技术进步与审计发展面临的问题和趋势进行系统性研究。研究认为,信息技术促使审计职能从审计为主变为审计与管控并重,审计范围从经济安全变为经济与信息安全并重,审计内容从财务为主变为财务与业务并重,审计对象从账本变为数据库,审计模式从事后变为事前事中事后全包含,审计方式从现场勘察为主变为远程分析为主,审计介质从纸质变为电子,审计证据从有形变为无形,数据来源从抽样变为全样本,测试内容从人工系统变为信息系统,工作形式从审计合作变为审计协同,风险计算从依赖审计人员经验变为依据系统模型,这些变革极大地推进了审计向现代化方向发展。With the all-around penetration of information technology in social economic life,the auditing theories,methods and technologies applicable to the traditional economic environment are no longer suitable for the daily operations and activities of modern organizations.Therefore,corresponding changes must be made.In order to implement this kind of change,it is an unavoidable topic to fully grasp the impacts of information technology on auditing.This paper investigated the specific application of information technology in auditing,and found out that although there were researches on the impacts of information technology on auditing,most of them focused only on certain aspects.In order to make up for the shortage of the existing research,this paper conducted a systematic study on such influences from 12 aspects.The results shows that the introduction of information technology has brought great changes to auditing:the audit function has changed from auditing to paying equal attention to auditing and control,the scope of audit changed from economic security to economic and information security,the audit content changed from financial to financial and business,the audit object changes from the account book to the database,the audit mode changes from after mode to all-inclusive mode,the audit pattern changes from field investigation to remote analysis,the audit medium changes from paper to electronic,audit evidence changes from tangible to intangible,the data source changes from sample to full sample,the test changes from human systems to information systems,the work form changes from audit cooperation to audit collaboration,and risk calculations moves from relying on auditors experience to relying on system models.All these changes have greatly promoted the modernization of auditing.

关 键 词：信息技术 审计风险 审计信息化 大数据 区块链 

分 类 号：F239.44[经济管理—会计学]