Research On ZX CPA Firm’s Electronic Acquisition Of Audit Evidence

With the rapid development of computer technology, the great majority of enterprises have maintained accounting records by computers instead of manual accounting. It had a great influence on auditors that electronic audit evidence have play a important role in auditing. Because of the electronic audit evidence with high-technological, precision, man-machine combination, diversification and vulnerability, there are many challenges for electronic audit evidence collection. Therefore, auditors will innovate audit programs and improve existing audit methods to collect sufficient audit evidence and reduce detection risk.There are many shortcomings for electronic audit evidence collection and the use of electronic audit evidence also exist many problems.The paper selects ZX accounting firm as research object and take a deep insight in collecting audit evidence and the use of computer-aimed audit.Considering domestic and international computer audit began from the electronic data processing,the paper put electronic audit evidence and use research as emphasis. This paper is based on the related theories of audit evidence by computer and analyze the issue of ZX accounting firm. First of all, the paper clear the meaning and characteristics of electronic audit evidence. Moreover,we make an overview of ZX accounting firm and have found its problem of obtaining audit evidence by computers, which involves the safety of electronic information,the range of collecting electronic evidence, the timeliness of using evidence and the reliability.And then, by analyzing the reasons,we found that the employees are lack of safety consciousness and professional computer-aimed software. However, the high cost of obtaining electronic audit evidence is another cause for ZX accounting firm. Finally,the paper put forward acquisition and use strategies respectively to solve the problem.