The Research On Information Systems Auditing In China

This thesis has four chapters.It mainly discusses the concept , characteristic , content ,method and process of ISA, and demonstrates the necessity and feasibility of ISA developing in our country. It also points out some existing problems in the process of ISA development by studing and analysising the present condition of ISA development both in China and abroad. Finally the author brings forward her own opinions on the strategies for ISA development in China.Chapter One: The general introduction of ISA. First the thesis distinguishes ISA concept from other similar concepts of ISA .Then it concludes the concepts of ISA .On the basis of comparing the above similar concepts of ISA,it concludes the characteristic of ISA. In section two the thesis discusses the contents and methods of ISA , and then it brings forward the process of ISA in the light of the theory and methods of the Risk_Based Auditing.Chapter Two : The necessity and feasibility of ISA. It mainly demonstrates the necessity and feasibility of ISA development in China.Chapter Three: The current situation and the existing problems of ISA development. Firstly it review the history of ISA development and introduce the general existing state of ISA in foreign countries.Then it analyses the developing state of ISA in China and points out some existing problems in the process of ISA development.Chapter Four :The countermeasure for ISA development in China . Contraposing the present condition and existing problems, the author concludes her own opinions on the strategies for the development of ISA in China based on the analysis above.