| Main Idea of this thesisInternet is an important symbol of information revolution, which was initiated in 90s of twentieth century, and it is also a great achievement in the history of human society. With the Internet, the whole world has been connected as a whole, and with the Internet, the world economy as well as people's life has been greatly changed.Accounting, as the information system for recording and providing information on the enterprises' business operation and cash flow, has also been extremely affected by the Internet technology. Network accounting is the first and foremost new concept that embodies the change.Network accounting system is based on network technology, database technology and security technology, and can provide many advanced functions including cooperation with commercial departments, remote transaction, just-in-time reporting, interactive treatment and financial information disposure through Internet.The Network Accounting System has brought challenges to the theory and practice of auditing. For example, the environment, scope of auditing business, complexity of auditing project and audit risk e.g., are dramatically different from that of traditional audit, so that the current module, procedure, organization of audit profession and the auditors' competence can no longer meet the needs of new situation. Auditing on Network Accounting System should be performed under new procedure, new control policy and by new auditing staff. It can be concluded that Auditing on Network Accounting System has been a hot topic that professionals and scholars in auditing are facing, and this is also the reason why the author has chosen it as subject of the article. Methods of the researchIn writing the article, the author has mainly applied theoretical methods, but meanwhile, practical examples are also taken into consideration and taken as reference to support the topic.Brief of the contentThe author has expressed main opinions on Audit on Network Accounting System in 3 chapters.Chapter one Brief Introduction to Network Accounting SystemIn the chapter, main functions and characteristics of Network Accounting System are described, and also the advancement of Network Accounting System. But on the other hand, the Network Accounting System has certain drawbacks which should not be neglected, e.g. the violation and offense against the network system, stealing of financial data, fraud by related people or other risks. Chapter Two Impact of Network Accounting System to AuditingThe impact on Auditing brought by Network Accounting System is discussed from 3 main points.First, the environment that auditing works in. Because of the remote treatment function of Network Accounting System, the geographical scope of auditing is significantly enlarged. And the business scope of auditing is also expanded. But the most important is that in the environment of network Accounting System, the audit risk has severely increased and some new types of risk arise.Second, the practice of audit. The impact on the complexity of audit, on the trace of audit based on which carry out checking procedures, and on the methods and procedures of audit are discussed.Third, the HR structure of auditing organization and the knowledge and skill of auditors are far from satisfactory. We urgently need qualified auditing team to carry on the new kind of audit.Chapter Three New thoughts on Network AuditingIn the chapter, the author first and foremost comes up with a very clear opinion: Audit on Network Accounting System is a kind of synthetical audit based on risk assessment and management.First, the new audit is risk-oriented. Risk-Oriented Audit firstly appeared during the 1970's and spread among western countries very fast. The most important characteristic of Risk-Oriented Audit is to concentrate on Risk Evaluation, Risk Control and Risk Management. At the same time, regard Risk as the top factor that audit decisions are based upon.From the above-mentioned definition, the aut... |
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