审计全覆盖驱动下的审计技术方法创新研究

Research on the Innovations in Audit Techniques and Methodologies in the Context of Full Audit Coverage

审计全覆盖赋予了国家审计新的历史使命,也对审计技术方法提出了新的挑战。现有文献对审计技术方法创新的研究主要立足于技术层面,就技术创新而论技术创新,难以有效实现审计能力与审计效率的提升,无法适应审计全覆盖的要求。现阶段审计技术方法创新存在的现实困境表现为与审计业务匹配度不高、忽视系统性创新、缺乏审计组织保障等三个方面。审计技术方法创新的理论框架表明,审计全覆盖驱动下的审计技术方法创新应以目标性、系统性和组织性为核心,探索基于审计业务类型、系统性创新和审计组织方式的创新实现路径。

The full-coverage auditing has brought a new historical mission to national auditing and posted a new challenge to the audit technology and methodology. At present, the actual dilemma of audit technology and methodology innovation could be described in three aspects including low matching with auditing practice, neglecting systematic innovation and lack of the administrative support from audit institution. The theoretical framework of audit technology and methodology innovation shows that the audit technology and methodology innovation in the context of full-coverage auditing should focus on the targeted, systematic and organizational approach, and explore the realization path based on audit engagement type, system innovation and organization approach.