新审计准则视角下的持续审计探讨

Discussions on Continuous Auditing Based on the Perspective of New Auditing Standards

本文分析了信息及时性和电子证据可靠性以及实时财务报告方面的问题,认为应采用持续审计的方法来解决这些问题,并提出实施持续审计应当加强持续审计软件的研发、强化持续审计信息的安全以及提高审计人员的专业判断能力。

During the implementation process of the new auditing standards, all kinds of problems will be encountered. This paper first analyzes some issues about the timely information and the reliability of electronic evidence and real - time financial reporting, and then it points out that the audit should do in a continuous way to solve these problems. Finally, the paper puts forward that the implementation of continuous auditing should include strengthening development of audit software, strengthening the information security, and enhancing the professional judgment ability of audit staff as well.