Based on the audit of Accounting Problems and Solutions

[Abstract] Computerized accounting information systems and manual accounting information systems, has its own characteristics, so that audit work is confronted with serious challenges, but also to the audit work to bring a far-reaching impact and higher requirements. This paper analyzes the EDP ​​audit current problems, and proposed countermeasures.

[Keywords:] Computerized Accounting and Auditing Strategies

As Computerized auditing system and manual auditing systems, the audit trail, audit content, audit risk and so on have changed, which requires auditors to learn new theoretical knowledge, learn new skills audit methodology to meet the future audit work. Computerized audit of the current situation in China is not optimistic, and the development of Computerized accounting information system compared to the situation, not only the audit technology is not yet mature, and audit software in functionality and performance can not meet the demand for audit .

A computerized accounting problems faced by the audit
1. Visual clues to trends in the audit was gone
In the accounting process, with the computer hardware and software standards and modern communication technology and network technology continues to improve, objectively speaking, there are visual clues disappear naturally audit trends. In the application of computer processing of accounting information, the paper-based information into the code on the magnetic media. For the accounting profession, the auditing profession's many people, past the familiar, customary, and handy things, into a strange, unaccustomed, elusive thing. and design of accounting computerized software program staff did not know the needs of auditors, even if the relevant documents must leave an audit trail, in fact, it is difficult to achieve. Moreover, the audit work with the major structural issues to deal with accounting work different, it is mainly dealing with semi-structured and unstructured problems, in some ways, more rely on the experience and ability of subjective judgments, such as: search for vulnerabilities, exposing possible conflicts, troubleshooting a variety of measures to obtain evidence.

2. Cause data is difficult to audit software features
Accounting software has features of diversity and confidentiality, coupled with a computerized accounting system in all sectors of different applications, the application also different characteristics, resulting in the audit data is difficult to obtain evidence. From the use of the system point of view to the following two conditions: First, purchase business accounting software. Currently, the commercial there are hundreds of computerized accounting software as many different computerized systems though have different characteristics, but also has the same basic point: input, processing, statistics, query, output and maintenance functions more complete, comprehensive, interface settings better, but because of various accounting software database vary widely, the preventive security measures is Eight Immortals, fancy, which gives the auditor general's audit software development difficult. Second, develop their own accounting software. self-developed accounting software, generally based on the needs of enterprises with the actual situation itself developed from the general test has strong troubleshooting capabilities and statistical processing, practical . But in terms of security and internal controls need to be assisted to strengthen the system of human management, which requires managers to develop rules to constrain the behavior of accountants.

3. Misunderstandings caused by the neglect of power will be audited
Present a kind of view, the realization of computerized accounting, especially after the application of the financial sector assessment by the accounting software through the commercialization of the future, the accuracy of accounting information, the reliability has been resolved, can prevent false accounts and accounting information distortion problem, and therefore do not produce information on software audits. is not the case, because the vast majority of accounting software and does not address the accounting issues, which are based on accounting documents is true that the raw data to crucial issue. They spend a lot of effort to ensure that the data source is not correct, but rather on the calculation of input data has been, at best, only a handful of high-level calculations only. coupled with the internal control after implementation of computerized accounting essentially unchanged, the accounting information system, in fact there is human intervention and profit regulation, and the false nature of the raw data provided, people have to admit this fact: the current computerized accounting, and can not effectively prevent the false accounts and accounting information distortion. Based on the above understanding, the auditing of computerized accounting faced with severe challenges, but also to the audit work to bring a far-reaching impact and higher requirements. reposted elsewhere in the Research Papers Download http:/ / www.hi138.com II Accounting Measures of audit work under
1. Should pay attention to the theoretical study of computerized accounting
In a sense, the emergence and development of computerized accounting process, but also break through the traditional accounting concepts and methods of the current accounting theory raise new issues, new issues, and Research and establish new theories and methods of the process. Such as Computer of accounting in the system design, work organization, information processing and accounting processing procedures on the ways and means to change itself is the current method of accounting theory and the breakthrough and improvement. Computerized Accounting Basic Problems of the Theory of thorough, accounting software development have a clear direction and goals can be more consistent with accounting, auditing actual requirements.

2. To increase the level of accounting computer operation
Accounting, accounting work to add new content, all aspects of accounting staff to improve their own quality requirements, to update their knowledge structure. The one hand, enterprises and institutions to participate in management, operation and management to learn more knowledge, on the other hand must also be empowered electronic computer knowledge, good basic accounting work and standardized business processes is a prerequisite for achieving computerized accounting, computerized accounting also requires it to promote the standardization of accounting work. composites should also actively cultivate knowledge structure of the computer audit system developers, so that computer technology to learn the basics of accounting and auditing, so that they are added to the audit team, a computerized audit professionals.

3. Improve auditing standards and norms Computerization
Computer auditing standards is the standardization of electronic data processing audit, is a measure of audit standards. In the development of standards and guidelines when considering the premise of China's national conditions strongly absorbing the advanced experience from abroad, the competent financial departments in the evaluation of certain accounting software, specification should also specify the corresponding match of the audit software, specific guidelines in the development of computer systems should be focused on the evaluation of internal control. on the qualifications of auditors, the audit process and related computerized auditing techniques and evidence collection and so on to make specifications.

The development of computerized accounting, computerized audit work required to keep up with its development, we are required to do a variety of computerized accounting audit preparation. Strengthen the development of electronic data processing audit, attention and timely resolution of Accounting Computerization audit issues exist, will promote the computerization of accounting to a deeper level.

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