【摘要】： 在會計電算化越來越普及的今天，傳統(tǒng)審計受到了極大的沖擊。同時，隨著企業(yè)的規(guī)模進一步擴大，社會審計的工作難度和風(fēng)險也越來越高。傳統(tǒng)手工審計逐漸表現(xiàn)出效率低，成本大，風(fēng)險高，無法適應(yīng)會計數(shù)據(jù)電子化的需要，因此能適應(yīng)現(xiàn)代審計要求的審計軟件的開發(fā)成為一種必要。 經(jīng)過二十多年的發(fā)展，我國的審計軟件事業(yè)雖然取得了一定的成績，但是，由于軟件專用性強、功能不能滿足社會審計的要求等各方面原因，其推廣程度很不理想。因而，針對廣大事務(wù)所業(yè)務(wù)的需要，開發(fā)適用的社會審計軟件顯得極為迫切。另一方面，社會審計軟件作為新興事物，國際國內(nèi)都未形成一個統(tǒng)一的標(biāo)準(zhǔn)，如何選擇審計軟件，也成為社會審計人員的一大難題。 本文首先在對國內(nèi)外現(xiàn)有研究進行闡述的基礎(chǔ)上，，對現(xiàn)有審計軟件進行分析比較，找出優(yōu)點與不足；其次，根據(jù)審計理論與準(zhǔn)則，同時通過問卷和訪談進一步了解我國社會審計人員對軟件功能的具體需求，分析、設(shè)計出社會審計軟件應(yīng)有的功能結(jié)構(gòu)；然后，嘗試構(gòu)建了一個針對社會審計軟件的模糊綜合評價模型；最后以某一社會審計軟件為實例予以分析和說明。希望能通過本文為豐富和發(fā)展我國社會審計軟件領(lǐng)域的研究做出有益的探索。
[Abstract]:With the increasing popularity of computerized accounting, traditional auditing has been greatly impacted. At the same time, with the further expansion of the scale of enterprises, the work of social audit is becoming more and more difficult and risky. Traditional manual audit gradually shows low efficiency, high cost and high risk, which can not meet the needs of electronic accounting data, so it is necessary to develop audit software that can meet the requirements of modern audit. After more than 20 years' development, the audit software industry in our country has made some achievements, but because of the strong specificity of the software, the function can not meet the requirements of social audit and other reasons, the degree of its popularization is not ideal. Therefore, it is urgent to develop suitable social audit software to meet the needs of the business. On the other hand, as a new thing, social audit software has not formed a unified standard at home and abroad. How to choose audit software has also become a big problem for social auditors. Firstly, based on the exposition of the existing research at home and abroad, this paper analyzes and compares the existing audit software and finds out the advantages and disadvantages. Secondly, according to the audit theory and standards, through questionnaires and interviews to further understand the specific needs of social auditors on the software function, analysis, design the social audit software functional structure; Then, we try to construct a fuzzy comprehensive evaluation model for social audit software, and finally take a social audit software as an example to analyze and explain it. It is hoped that this paper will enrich and develop the research in the field of social audit software in China.
【學(xué)位授予單位】：廣東外語外貿(mào)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2007
【分類號】：F239.1

【引證文獻】

相關(guān)碩士學(xué)位論文 前1條

1 王章禮;基于協(xié)同思想的項目管理信息系統(tǒng)的設(shè)計與實現(xiàn)[D];電子科技大學(xué);2011年

本文編號：2342459