会计软件中预留审计接口研究

On the Settings of Audit Interface in Accounting Software

利用计算机辅助审计电算化会计系统 ,将成为未来审计工作的主要方式。要将电算化会计系统的数据快捷地传递到计算机审计系统 ,可行的方法就是在会计软件中预留审计接口 ,包括功能接口和数据接口。功能接口应根据审计主体与被审计单位的关系不同 ,分别设计为对外审计接口和对内审计接口 ,数据接口则选择《中国财务软件数据接口标准》较为合适。

The adoption of CAIS for the computer-assisted audit will become a major means in the future audit work.In order to accelerate the flow of accounting data into audit system,it is work-able to set audit interface in the accounting software,which includes function interface and data interface.The former should be setted into outer interface and inner interface according to the relationship between the audit subject and audit object;while the latter is preferably based on China's accounting software data interface standard.