Research On Computer Tax Audit Technology And Method

With the information technology is widely used in the tax departments, the amount and complexity of tax data grow with each passing day. Using the traditional manual audit mode to finish the tax audit works which contain massive data is facing great challenges. The disadvantages and Audit risk of it are increasing and appearing gradually. At the same time, along with the comprehensive promotion of the Audit Information project in the national audit departments at all levels, the computer technology training and portable computer equipment that are provided to the auditor establish a good foundation for the audit departments to work with. Computer tax audit will become more normalization and standardization. This paper which takes the annual tax audit case in A city as an example will explore the methods, technologies, key points, difficulties and other content of tax audit work with the methods of literature research, survey and case study. It will pay more attention to the problems that were happened in the progress of the computer tax audit works, launching by the tax department in A city. Based on a practical case as the background, the combination of theory and practice makes the research results more authentic and popularization. It hopes that the research results will give some suggestions for improvement and extend the methods of auditor in order to help tax departments find the existing problems in the tax collection work, improve work efficiency and optimize the effectiveness of audit. It also want to supervise the tax department to perfect the related system and improve the law enforcement behavior as soon as possible. At the same time, it provides reference computer tax audit experiences and methods for auditor.