信息化条件下审计质量控制体系构建研究

Study of the Construction of Audit Quality Control System under the Condition of Informatization

充分利用信息技术,开发利用信息资源,大力提升审计信息化水平,是审计工作运用先进生产力的重要体现,更是审计工作转型升级必须强力突破的重点内容。相应地,审计信息化也给审计质量控制带来了新的问题和挑战。因此,研究在信息化环境下的审计质量控制问题在审计事业发展中具有十分重要的理论和现实意义。文章阐述了信息化条件下审计质量控制的内涵,分析了信息化对审计质量控制的影响,结合当前审计信息化质量控制的现状,提出构建审计信息化质量控制体系的对策,以更好地促进信息化条件下的审计质量控制。

Making full use of information technology,developing and utilizing information resources and promoting informatization level of auditing are the important manifestation of the use of advanced productive forces in audit work,and the main content to be broken through for the upgrade of audit work.Accordingly,the audit informatization has also brought new problems and challenges to the audit quality control.Therefore,the study of audit quality control in the informatization environment has a very important theoretical and practical significance for the development of audit work.This paper describes the concept of audit quality control under the informatization conditions,and analyzes the effect of informatization on audit quality control.Then based on the current situation of information-based audit quality control,some countermeasures of constructing the information-based audit quality control system are proposed to promote the audit quality control under the condition of informatization.