数据基础审计模式:数字技术驱动下的审计供给侧改革  

Data-Based Audit Approach:the Supply-Side Reform of Auditing Driven by Digital Technology

作　　者：房巧玲[1] 高思凡 FANG Qiao-ling;GAO Si-fan(Ocean University of China,Qingdao 266100,China)

机构地区：[1]中国海洋大学管理学院,山东青岛266100

出　　处：《当代财经》2021年第8期137-148,共12页Contemporary Finance and Economics

基　　金：山东省自然科学基金面上项目“基于生态资本视角的海洋自然保护区绩效审计评价研究”(ZR2019MG011);国家自然科学基金面上项目“互联网平台企业估值最大化目标及其机会主义行为规制研究”(72073053)。

摘　　要：传统审计模式束缚了审计供给,与经济社会日益增长的多元化审计需求不适应,审计供给侧改革势在必行。数字技术为审计供给侧改革注入了强大的驱动力,促使传统审计模式向数据基础审计模式转型升级。但是,这面临着审计数据标准体系建设任务重、审计人员数字技术不能完全胜任数据基础审计模式的要求、审计组织变革等诸方面的挑战,因此必须推动审计数据标准体系建设、构建适应数据基础审计模式的审计人才培养体系、提升审计组织方式的科学性与适配性和完善数据基础审计应用的伦理规范。The traditional audit approach restricts the audit supply,which is incompatible with the increasing diversified audit demands of the economic society.Therefore,the supply-side reform of auditing is imperative.Digital technologies have injected strong driving forces into the supply-side reform of auditing,stimulating the transformation and upgrading of the audit approach from the traditional to the data-based.However,we are faced with such challenges as the heavy tasks of the construction of the audit data standard system,the auditors’digital technology ability not fully meeting the demands of the data-based audit approach,the changes of the auditing organizations,and so on.Therefore,we should push forward the construction of the audit data standard system,construct the audit personal training system that fit for the data-based audit approach,improve the scientificity and adaptability of audit organization means,and perfect the ethical norms applicable in data-based auditing.

关 键 词：数据基础审计模式 数字技术 审计供给侧改革 

分 类 号：F239.1[经济管理—会计学]