数据导向审计体系构建:风险模型、方法体系与实现路径  

The Construction of a Data-oriented Audit System:Risk Model,Methodology and Implementation Paths

作　　者：秦荣生[1] Qin Rongsheng

机构地区：[1]北京国家会计学院,101318

出　　处：《审计研究》2023年第5期3-10,共8页Auditing Research

摘　　要：数据作为数字经济时代新的生产要素,深刻影响着各行各业的发展和变化。数据导向审计是充分利用数据进行审计的技术与方法,是数字化时代审计高质量发展的客观要求。本文研究的主要内容是从审计风险模型的发展出发,对实施数据导向审计的必然性进行深入论述;创造性提出了数据导向审计的审计风险模型,并系统分析了其构成要素的相关审计方法体系;最后指明数据导向审计的实现路径,并具体论述了实现路径的具体措施。研究成果不仅可以为构建数据导向审计体系丰富理论基础,而且能促进数据导向审计体系构建,为实施数据导向审计体系提供理论支持和实践指引。Data,as a new factor of production in the digital economy era,has a profound impact on the development and changes of various industries.Data-oriented auditing is a technology and methodology that fully utilizes data for auditing,and is an objective requirement for the high-quality development of auditing in the digital era.Starting from the development of audit risk model,this paper discusses the inevitability of implementing data-oriented audit.It innovatively proposes the audit risk model of data-oriented audit,and systematically analyzes the relevant audit method system of its constituent elements.Finally,the implementation path of data-driven auditing is indicated,and the logical relationship of the implementation path is specifically discussed.The research results of this article not only enrich the theoretical foundation for constructing a datadriven audit system,but also promote the buildup of a data-driven audit system,providing theoretical support for and practical guidance on implementing a data-driven audit system.

关 键 词：数据导向审计 体系构建 风险模型 方法体系 实现路径 

分 类 号：F239.4[经济管理—会计学] F49[经济管理—国民经济]