数据库技术在计算机辅助审计中的应用研究

Study on database technologies used in computer-aided audit

计算机辅助审计是目前审计领域研究的一个热点。结合国内开展计算机辅助审计的现状及特点,以数据采集、数据预处理和数据分析为线索,对数据库技术在我国面向数据的计算机辅助审计中的应用进行了分析。最后,结合计算机辅助审计的发展趋势,探讨了数据库技术在持续审计中的应用,从而为我国实施计算机辅助审计提供理论和实践上的指导。

According to the conditions and characters of computer-aided audit implementing in China,the main steps of computer-aided audit were audit data acquisition,audit data pre-process,and audit process.And this paper analyzed databases technologies used in computer-aided audit.Finally,according to development trend of computer-aided audit,discussed database technologies used in continuous audit.The researches can give guidance in theory and practice to implement computer-aided audit in China.