Research On The Accounting Information System Audit

With the information techniques using more and more in the financial accounting andfinancial management, the auditing target, the auditing trail, the auditing method, the auditingenvironment and the auditing risk are all great affected. It has broken the traditional audit theorystructure and challenged the audit theory and practice. Therefore, we should work hard inperfecting the theories system of the accounting information system audit, constituting theindustry standard and norms, enhancing the operability.First, this thesis elaborates the definition and factors and audit modes of the accountinginformation system audit, distinguishing the concepts that used often, such as the EDP(electronic data procedure) audit, the computer-aided audit and the accounting informationsystem audit.Secondly, with the charts and tables, the thesis analyzes the main contents and the auditprocedure of the accounting information system audit particularly.Thirdly, the thesis describes the factors and precondition of the network audit——the newdevelopment of the accounting information system audit, putting forward the important points inthe network audit.End, by comparing the domestic actuality of the accounting information system audit to thatof overseas countries, the thesis pointes out the problems in the accounting information systemaudit of our country, and putting forward the suggestions on developing the accountinginformation system audit of our country.