Computer Assisted Audit Software Development Methodology

With the development of information technology, the application of computer on each industry has been extended. The basic way in Accounting is Computerized Accounting Information System(CAIS). Nowadays many companys in our country have already began to use Computerized Accounting Information Software. We have confidence that the transition from handworked accounting to computerized accounting will completely fulfilled several years later. Even though, many domestic accounting firms still lie in handworked auditing which can not test computerized accounting data effectively. Furthurmore, the methods and tools of traditional auditing will lead to low efficiency, high cost and high risk. All these could not match the need of computerized accounting data. Thus we need a kind of practical computer aided auditing software to meet the need of modern auditing.There are five parts in this thesis: the actuality of Computer Aided Auditing and the importance of it's application; introduction and appraisal of the main product of audit software in our country; analysis of the anticipated function of audit software; a real example to describe the functions of audit software; the developing trend of future audit.In a word, this thesis mainly discussed on how to use computer aided auditing to solve the problems during audit work under the circumstance of computerized accounting information system.