Study On The Applicaiton Status And Countermeasures Of Continuous Auditing Based On IT In China

With the rapid development of the information technology, the enterprise information systems increasingly provide timely information, which not only made the real-time financial information possible, but also it put forward higher requirements to the quality of the audit. Thus, innovating the audit mode to provide high quality audit services is the new development target of the audit occupation. However, from the current point of view, the development of continuous auditing in our country lags behind the western countries and its application is uneven. So it is necessary to sort out the basic theory of continuous auditing, and then analysis the existing problems and countermeasures from the view of the application status of the continuous auditing in China,.By researching on the application of the continuous auditing in our government audit, internal audit and CPA audit, we found that the application of the continuous auditing in china has the convergence. Generally speaking, the current development of the continuous auditing in our country is in the midst of the theoretical research to the practical application, and the auditing standards is not perfect and the generally low quality of the audit staff are the basic status quo in china.Based on the research on the present situation, the author uses the dialectical logic analysis method to deeply analyze the dilemma in China from two aspects of internal and external causes. Among them, the limitations of electronic evidence collection, the safety of the system implementation of continuous auditing, and the high implementation cost of continuous auditing are the lack of continuous auditing in ontology development. While immature technology, in lack of the execution model, the incomplete environmental and the low auditing personnel are the main obstacles to the development of continuous auditing in our country.In the face of these difficulties and problems, we should actively explore the countermeasures to accelerate the application of continuous auditing in china. Therefore, we think that we should to enhance the development of continuous auditing from the full range.The main research works of the paper include four aspects:firstly, learning the definition and connotation. Briefly reviewed and evaluated the researches on the continuous auditing in our country, and than clearly defined the definition and connotation of the continuous auditing. Secondly, we should understand the current situation of continuous auditing in our country. So the paper mainly analyses the implementation conditions of continuous auditing they need and the feasibility and the necessity of implementation of continuous auditing in China. It also conducted an in-depth research on the application status of the continuous auditing in different audit subject, and then sums up the general application situation of the continuous auditing in our country. Thirdly, we should clear the implementation obstacles and the application predicaments. Based on the full learning of the application status of the continuous auditing in our country, it carries the implementation barriers of the continuous auditing in our country, which makes us understand the application difficulty of the continuous auditing. Fourthly, we put forward some countermeasures and suggestions. Through the analysis the application predicament of the continuous auditing, it puts forward some feasible suggestions and suggestions to accelerate the application of the continuous auditing in our country.