审计结果分析系统研究

A Study on the System of Analyzing the Audit Conclusion

审计结果分析是审计人员必经的一个思维过程,是审计工作的一个重要环节。然而,至今还没有设计和开发出一个针对审计结果进行分析的专门的软件系统。本文以加强对经济社会运行的监测和提高审计管理效率及水平为宗旨,针对当前我国政府审计的现状,运用经济学和管理学的基本原理探讨审计结果分析系统的设计,并初步建立审计结果分析系统。

To analyze the audit conclusion is an essential thinking process and an important step for an auditor in the work of auditing. However, there is no such special software available which can be used to analyze the audit conclusion. This paper, on the basis of the present status of government audit, aims at strengthening the supervision over the working of economy and society, promoting the efficiency and level of audit management, making use of the basic principles of economy and management to discuss the design of such analytical system and finally establishing a practical system in this field.