Study On The Electronic Audit Evidence Acquisition And Use Under Information Environment

At present information is disclosed from the single application development objective law to fusion penetration stage in accordance to the Nolan stage theory. The tendency of information has caused comprehensive and profound changes in every fields of society. Audit work will also be affected by this way. With the rapid development of information technology, trading electronic, accounting records produced the impact of audit work. How to meet the development of information tendency is what the auditors should have to face. Under the Information auditing environment, traditional audit clues interrupt, concealed. Some of the traditional audit evidence collecting methods was already not suitable thus caused forensic work became more difficult. In addition, the electronic of trading and record also produced great impact on the use of e-government audit evidence. How to preserve efficiently, identify and analysis, and applied properly are drawing more and more attention.There are many shortcomings for electronic audit evidence collection and the use of electronic audit evidence also exist many problems especially auditors tend to use paper evidence. Even if we use electronic means in the process of obtaining evidence we also turn electronic information into paper documents. Obviously this method of obtaining and using evidence no longer adapt to the information technology development. So as auditors must clearly recognize what has happened to audit evidence on the information environment and what measures should be taken.This paper aimed at the situation that computer-aided audit in our country was behind abroad. Considering domestic and international computer audit began from the electronic data processing. This paper put electronic audit evidence collection and use research as emphasis. First of all, clear the meaning of electronic audit evidence so determine the scope of the characteristics and range of research object. Next, this paper made the further investigation and understanding about the status of electronic audit evidence collection and use in our country, and then analyzed the reason. Then provided the basis for analysis of the status and generate strategy. Finally, this paper put forward acquisition and use strategies respectively. In acquisition strategies mentioned electronic audit evidence collection procedures and dynamic collection system which made for realizing real-time audit.The main work and innovations can be concluded in three aspects. First, this paper analyzed the status of electronic audit evidence collection and use objectively. Based on consulting a large number of material, this paper through research and analysis then do a lot of work by analyzing the present situation. Second, through the analysis about the status of electronic audit evidence collection and use, this paper surveyed the problem that existed and improvement strategies. Third, under the front research this paper designed dynamic electronic audit evidence collection system expecting to solve the problem the real-time data acquisition of audit evidence to some extent.