Python语言在审计流程优化中的应用研究

Research on the Application of Python Language in Audit Process Optimization

Python语言是一种易上手、易编程、第三方库丰富度高的编程语言,在当前有着广泛的应用。使用Python语言进行自动化程序的编写,优化注册会计师审计流程,旨在在上市公司审计风险日益增高、证监会等监管机构强化监管力度的背景下,降低审计风险,切实提升审计质量。

Python language is an easy-to-use,easy-to-program,third-party library rich programming language,in the current has a wide range of applications.The use of Python language for the writing of automated programs to optimize the audit process of certified public accountants aims to reduce audit risks and effectively improve audit quality under the background of increasing audit risks of listed companies and strengthened supervision by regulatory authorities such as the China Securities Regulatory Commission.