Research On The Influence Of The Information Technology On Audit Theory

Now IT (Information Technology) is widely used in society, the influence of it can be seen everywhere. So someone use"the revolution"to describe the impact of the information technology to the society. With the coming of information age, the IT is changing the human society tradition work way, the management way, the production method, the consumption pattern and even the entire socio-economic structures; it enormously has accelerated the transformation and the innovation in society, economy, science and technology. The modern audit system is also tremendous influenced by the IT.In the development of audit theory history, it has three milestones -like work: R·K·Mauts and H·A·Sharaf'《The philosophy of Auditing》in 1961; AAA'《A Statement of Basic Auditing Concepts》in 1972; Charles W Schandl'《Theory of Auditing- Evaluation, Investigation and Judgment》in 1978. The audit theory is the result of the development of audit practice. So this paper does a fundamental system research to IT ages'audit theory.This article main content as follows:Chapter 1 is"the consideration of control test under IT environments": First section is the unique enterprise internal control under the information technology environment, according to the COSO committee《Enterprise Risk Management-Integrated Framework》(ERM-IF) in 2004, systematically analysis the impact of information technology to the enterprise internal control. Second section is the CPAs'consideration when carried on the control test under the information technology environment.Chapter 2 is"The audit theory structure under IT environment": Along with the information technology influence deeply day by day, this paper systematically studied the influence of it on the modern audit, in this foundation, the author construct the audit theory structure apply to the information technology environment.Chapter 3 is"The influence of IT development on future audit": In this part the author forecast the future of audit is the network auditing, the detailed auditing and continuous auditing.