Study of Modern Risk-Oriented Auditing Platform Modules

摘要：

With the publication of auditing standards and regulations, traditional auditing model is facing with new challenges. It is considered that the implementation of riskoriented auditing and computeraided auditing is an inevitable trend. How to put computer technology into operation of riskoriented auditing, and establish the new audit methodology and process has become a research topic that urgently needs to be resolved. This article aimed to design a computeraided audit platform flowchart, based on the latest auditing standards and regulations which incorporates the riskoriented auditing methods with computer technology.

关键词： Risk-orientedAuditing AuditingSoftware Platform DesignIntroduction

作者: Liu Xu

作者单位: Department of Finance and Economics Guangdong University of Foreign Studies Guangzhou,China

会议类型: 国际会议

会议名称: 2011 International Conference on Business Management and Electronic Information(2011商业管理与电子信息国际学术会议 BMEI2011)

会议地点: 广州

会议语种:英文

页码: 1-4

在线出版日期: 2011-05-13（万方平台首次上网日期，不代表论文的发表时间）