Computerized Accounting Environment of the audit work

[Abstract] conditions in the Computerized accounting, auditing and oversight functions of the economy have not changed, but because of the characteristics of Computerized accounting information system and its inherent risk, therefore, the audit of Computerized accounting information systems are faced with challenges and opportunities, the audit of Computerized accounting hem in the new situation, new tasks before us.

[Keywords:] Computer Accounting and Auditing Problems and Countermeasures.

I. Introduction.

Computerized Accounting is the nature of the audit under the Audit and modern information technology (mainly the integration of computer technology, a Development process. The goal is to audit and the organic integration of modern information technology, evaluation of control of accounting information system, implementation of audit and supervision services, to promote Economic Development and social progress.

With Pishendanwei management information systems and the popularity of accounting information system auditors auditing environment faced by the manual processing, part of the computer processing the progressive Development of a comprehensive computer processing, and thus the traditional auditing technology, so that the audit industry form a shock. the impact of its audit, the audit has attracted more and more attention to workers.

Second, the computerized accounting environment audit problems.

1. The content of the new audit environment has changed.

In the traditional manual accounting system, from the original documents to the accounting documents and then from the registration books to the preparation of financial statements, written records every step, the object of audit is that these written records. But in computerized accounting systems, accounting completed by the computer to the centralized accounting information stored on magnetic media focus. that occurred accounting manual accounting Central Standing Committee, almost no errors occur afterwards, but if the computerized accounting system or application error of illegal tampering, the computer program will only be given by the same wrong way to handle the accounting matters in order to come to the wrong result, the consequences will be unimaginable. Therefore, under the conditions of computerized accounting, the audit should include the following The main content:

(1 on the computerized accounting system of internal control audit. The one hand, the enterprise's internal control the extent to which computerized accounting system to ensure the accuracy and reliability of accounting records, such as input, output, authorization control, business processing of the audit. On the other hand is the effective implementation of internal controls to safeguard assets in the extent to which the integrity of these two aspects through the evaluation of internal control system can determine to what extent can prevent or detect financial statements Errors and fraud management process.

(2 on the audit of computerized accounting system procedures. The core of a computerized accounting system accounting software, accounting software program the level of quality, computerized accounting system directly determines the level of the whole. Accounting software program can use the audit audit through the computer using computer-assisted audit methodology and the data conversion method to complete.

(3 on the accounting data in computerized accounting system audit. Accounting data processing, authenticity, validity, reliability, accounting information directly affects the authenticity, validity and reliability, so this part of the audit is to crucial, the auditor checks can be used inside the original certificate and the relative ratio of the certificate, checks the print journal and journal-phase machine check and other methods, but also computer-assisted audit software can be used to complete the audit function, thereby reducing audit risk.

2. The traditional audit techniques are no longer adapt to the new environment.

Conditions in the manual accounting and auditing in accordance with the specific circumstances of the accounting data along the investigation, against the investigation or sampling, these reviews are basically carried out by hand. In the computerized accounting conditions, due to the contents of the audit extended to the Computer system procedures, system design and Development, data files, etc. on the internal control, forcing auditors to audit in the traditional technology, but also computer aided audit techniques, using increasingly sophisticated computer software to deal with the single audit, network , multi-user work platforms and other accounting software.

3. New environment audit trail interruption occurred.

In the manual accounting conditions, from the preparation of accounting vouchers, accounting books to the preparation of the registration statement of accounts for each step of the work has documented, through whom all signatures, audit trail is very clear. The implementation of computerized accounting will lead to an audit trail interrupt or even disappear.

4. The lack of sufficient enough to carry out a comprehensive audit computerized accounting personnel with a higher level of information society, information systems auditing more seriously by society, and information systems audit-related professional organizations and professional qualifications and emerging expanded, but one can not meet the existing demand.

5. The existing auditing standards and guidelines can not meet the audit requirements under the new environment in our country, information system audit has not yet been accepted by industry, mainly due to: lack of appropriate information systems auditing standards. There is yet no formal information system auditing standards, auditing standards and the original, can not fully applicable to information systems audit needs.

Third, strengthen the audit work under Computerized Accounting.

The implementation of computerized accounting system itself makes a lot of accounting changes. On the computerized system of audit and audit of the books on hand compared to the audit content, methods have changed. Whether for the purchase accounting on self-developed software or accounting software, auditing content needs of its internal audit system, and the process and results of its Computer audit, audit methods or measures to be different.

1. To create a good electronic data processing audit audit environment.

Audit to create a good environment, including: �� audit and supervision to establish a good legal environment, in particular, to establish and improve relevant computer auditing laws and regulations. �� through the establishment and improvement of audit quality control system and audit staff follow-up education system, creating a Good audit quality control environment, �� monitor the formation of the other to establish a good match environment.

2. Update audit approach, to strengthen the auditing of accounting information.

(1 to strengthen the internal audit system. For the audit of internal control system, generally through the following steps.

�� description of internal control. Beishendanwei auditors and relevant personnel through seminars, field observations, access to system documentation and other measures, if necessary, the preparation of internal control questionnaire, to understand the system of internal control, it would be a diagram describe.

�� preliminary evaluation of internal control. Focus on the evaluation of a sound internal control and rationality.

�� the implementation of internal controls for compliance testing, [format] is mainly on the internal control measures are implemented in earnest to take the test. On the internal control computer, computer aided testing can be used for manual control, you can take, such as observation , experiment and other manual test methods.

�� General comments on internal controls. The main consideration in the internal control system, which satisfied the measures, whether through compliance testing, compliance to what extent, whether the letter sounds of internal controls and so on.

(2 well system Computer audit process and results. In the system, the input raw data, processing of intermediate results and final results are stored in the form of data files in electric, magnetic media or printed output in the paper account page. to Computer system process and results of the authenticity, accuracy, legality, were evaluated, data files must be audited. data file is a printout of the audit to the audit data files can also be stored is stored in the electric and magnetic media data file audit.

First, we can call into the enterprise by the auditors the corporate accounting software in the implementation of audit data. The call data, for different accounting software used in different ways.

�� For the self-developed accounting software, audit staff can copy its database directly using a computer language or computer language supporting the preparation of audit procedures to access the database, you can the entire database or selected data for review, to be effective in checking the implementation of large amounts of data re-classification and summary of the work, you can check the detailed contents of the database, according to specified criteria to find records.

�� For the purchase of computerized accounting systems, the software company for its software design process, the data structure to take strict precautions and security measures, open the database directly is quite difficult. But the more complete computerized accounting systems are generally established the inquiry, reconciliation, statistical or financial analysis, general statements and other functions. auditors review the system in the data file is the audit, these functions can be used to complete part of the audit assignments.

(3 efforts to develop site certification business. As the network is open, trading floor and trading of virtual information and evidence of non-paper, one hesitates to online transactions.

E-commerce is usually dependent on the network, customers only through its website to understand the situation, can not determine the site's security, the validity of transactions and trading in the confidentiality of confidential information.

Therefore, the Development site certification business of practical significance.

3. Actively cultivate knowledge of the structure of complex audit personnel.

Audit is the key to the development and accelerate the training audit staff to update their knowledge to meet the audit requirements of the development. This may be done on the original audit staff in the computer knowledge and control of computerized accounting systems and computer training for auditing methods, or carry out the audit of formal education, with university faculty, supporting programs to strengthen education in computer audit.

4. To develop and improve the new auditing standards.

As the Audit object, audit trail, audit methods and techniques changed greatly, some elements of the existing guidelines were not suited to the actual situation. In the development of new audit guidelines, in considering the situation of our country learn from foreign countries under the premise of strong advanced experience, focused on the qualifications of auditors, the audit evidence collection, computer audit and related audit techniques, audit and other aspects of quality control norms.

5. The implementation of audit software, audit software to develop the commercialization of professional firms, the implementation of audit software commercialization.

Fourth, conclusions.

With the rapid development of electronic technology and the popularization and application of computerized information systems, auditing of the new problems and new issues will continue to appear. Its in-depth research, will open into a new accounting theory and methods, and the new accounting the establishment of the theory and methods, but also make computerized accounting in the new basis for further improvement and development, but also makes the audit of computerized accounting environment, high-speed continuously improved. really be to ensure the reliability of accounting data and authenticity, and improving the Economic efficiency.

References:

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