会计信息化审计存在的问题及对策研究  

Research on the Existing Problems and Countermeasures of Accounting Informatization Audit

作　　者：洪亚男 Yanan Hong(Fengxian Audit Bureau,Xuzhou,Jiangsu,221700,China)

机构地区：[1]丰县审计局,江苏徐州221700

出　　处：《经济管理学刊（中英文版）》2024年第2期17-21,共5页Economic Management Journal

摘　　要：近年来,随着大数据、云计算等技术的飞速发展,我国正逐步将传统审计模式转向信息化审计。本文旨在分析我国信息化审计的背景、发展趋势和应用情况,探讨其中存在的问题,并基于此分析比较我国信息化审计与国际信息化审计所采取的措施和取得的成果。同时,结合大数据、云计算和XBRL等先进技术,提出相应的对策,以构建我国信息化审计的新模式和新的理念。In recent years,with the rapid development of big data and cloud computing,China is gradually turning the traditional audit model to information audit.This paper aims to analyze the background,development trend and application of information audit in China,discuss the existing problems,and compare the measures and achievements of information audit in China and international information audit based on this analysis.At the same time,combining the advanced technologies such as big data,cloud computing and XBRL,the corresponding countermeasures are put forward to build a new model and new idea of information audit in our country.

关 键 词：大数据 信息化审计 XBRL 

分 类 号：F23[经济管理—会计学]