数字化背景下企业审计工作的转型路径  

On the Transformation Path of Corporate Auditing in the Context of Digitalization

作　　者：邹灵涵 ZOU Ling-han(Fuzhou University of International Studies and Trade,Fuzhou 350202,China)

机构地区：[1]福州外语外贸学院财务与会计学院,福州350202

出　　处：《天津中德应用技术大学学报》2023年第5期91-96,共6页Journal of Tianjin Sino-German University of Applied Sciences

基　　金：福建省社会科学基金重大项目“关于加快推动福建数字产业化和数字化研究”(FJ2021Z020)的阶段性成果。

摘　　要：近年来,随着数字化、网络化、智能化的深入发展,带来了许多新业务形态。对于企业端,不管是信息系统的复杂程度,还是数据量爆炸式的增长,以及内外部大数据的应用,都给现代审计带来很大冲击。基于企业数字化转型的背景,探索审计工作转型的新路径和方法,重新梳理审计工作流程,安排审计工作重点,转变审计方式,降低审计成本,提高审计效率。In recent years,with the deep development of digitalization,networking and intelligence,many new business forms have come into being.For the enterprise side,the complexity of the information system,the explosive growth of the data volume and the application of internal and external big data have brought great impact to modern auditing.Based on the background of enterprise digital transformation,this paper will explore new paths and methods of audit transformation,reorganize audit work processes,arrange audit priorities,change audit methods,reduce audit costs,improve audit efficiency.

关 键 词：数字化 审计工作 转型路径 IT审计 

分 类 号：F425[经济管理—产业经济]