脚本语言在审计工作中运用的探讨

DISCUSSING THE USE OF SCRIPTING LANGUAGE IN AUDIT WORK

在审计信息化的应用过程中,存在着审计软件功能不完善和用户需求多样性的问题。针对这种情况,提出用脚本语言技术解决此类问题。首先归纳出审计工作的实际技术需求,分析脚本语言的特点、优势和脚本语言技术适用于审计工作的原因;并在具体的审计案例中,对所运用的脚本语言以及发挥的作用进行详细探讨,进一步表明脚本语言技术能够提高审计软件的效率、满足特定功能的审计需求。脚本语言技术是易学易用的编程技术,能够帮助审计人员开发出便捷高效的特定功能程序,更好地满足审计需求。希望借助拓宽审计信息化建设工作的思路,更好地服务于审计事业的发展。

In application process of audit informatisation,there are the problems of imperfection in auditing software's functions and diverse users' needs. In view of these,we proposed to solve such problems with scripting language technology. First,we summarised the practical technical demands in audit work,analysed the characteristics and advantages of the scripting language,and the reasons that the scripting language technology is applicable to audit work. Then in specific auditing cases,we discussed in detail the scripting language used and their roles played,these further explained that the scripting language technology can improve the efficiency of auditing software and satisfy the audit demand in particular function. Scripting language technology is a programming technique easily to learn and to use,it can help auditors to develop a convenient and efficient program with specific functions so as to better satisfy auditing demands. With this article we hope to broaden the ideas of audit informatisation construction work,and to better serve the development of auditing business.