审计数据质量评估方法研究

Study on audit data quality assessment methods

阐述了数据质量评估在面向数据的计算机辅助审计,特别是联网审计中的重要作用,分析了审计数据质量问题产生的原因。结合审计工作的实际,给出了审计数据质量的评估指标。在此基础上,建立了审计数据质量评估模型,研究了审计数据质量的评估方法。最后以实例介绍了如何评估审计数据质量。为研究联网审计环境下的审计证据获取技术建立了理论基础。

The importance of data quality assessment in data-oriented computer-aid audit,especially in online auditing,is presented.The reasons causing audit data quality problems are analyzed.Aiming at the factual audit work,an audit data quality assessment criterion is given.Then,audit data quality assessment model is established,and the audit data quality assessment methods are researched.Finally,how to detect and assess the audit data quality is introduced by an instance.The theoretic base to research technologies of audit evidence acquisition under online auditing environment is constructed through the work in this paper.