新技术与审计方法的变革

New Technology and Reform of Audit Methodology

党的二十大报告提出加快发展数字经济,促进数字经济与实体经济深度融合。数字经济与实体经济的融合必然会带来被审计单位行为证据(也就是审计证据)形成方式和存在形态的变化,也会带来审计取证方法(也就是审计方法)的革命性变革,这种变革是建立在以纸质证据为基础而形成的实体场景审计,向以电子证据为基础而形成的虚拟场景审计转变的基础上的。正是这种变革会使得经历了较长时间的重点审计向全面审计转变,并且这种全面审计的范围由过去着重于对被审计单位会计核算信息的取证拓展至对被审计单位业务活动的全面取证,从被审计单位的内部信息的取证拓展至外部关联信息的取证。结果是在提高审计效率而实施全面审计的同时,也必然会提高审计监督的质量,审计的国家治理效应和促进经济高质量发展的作用更加凸显。

The Twentieth National Congress of the Communist Party of China calls for accelerating the development of the digital economy, further integrating the digital economy with the real economy, and promoting high-quality economic development. The integration of digital economy and real economy will inevitably bring about changes in the formation and form of auditee’s behavioral evidence(i.e. audit evidence), as well as a revolutionary changes in the audit evidence collection methods(i.e. audit methods) of audit institutions. This change is based on the transformation of physical field audit based on paper evidence to virtual audit based on electronic evidence. It is this kind of change that shifts the priority audit that has gone through a long time to the comprehensive audit, and the scope of this comprehensive audit has expanded from focusing on obtaining evidence of auditee’s accounting information to the comprehensive evidence of auditee’s activities, from obtaining evidence of the auditee’s internal information to obtaining evidence of external related information. The result is that when implementing comprehensive audit, we improve efficiency as well as the quality of audit-based oversight. The role of audit in promoting good governance and high-quality economic development will become more prominent.