Analysis Of Content And Method On Information System Audit Of Tax Collection And Administration System

Along with the development of information technology and the further advance of golden tax project,the information construction of tax collection and administration system has gradually established and improved.However,with the use of information systems,some of the information becomes subtler,at the same time,tax collection and management information system,once a loophole,will have a greater impact on all the data.So the tax collection and management information system audit is imperative.At present,the research on the contents and methods of information system auditing has entered the mature stage,but the research on the information system of tax collection and management is less.Domestic scholars have summed up the content and methods of information system and put forward their own ideas.Therefore,the study of tax collection and management information system audit can start from the content and methods research and this becomes a new issue in contemporary auditing.The audit of the tax collection and management information system can not only examine the loopholes in the process,avoid tax evasion by taxpayers,but also prevent the tax department from adjusting the tax revenue.The research is helpful to provide the theoretical support for the audit and to improve the limited technical status of the auditors.Therefore,this paper analyzes the contents and methods of the audit of tax collection and management information system,so as to make some contribution to the audit business in theory and practice.At first,this paper describes the research on content and methods of the tax collection and management information system audit.Secondly,described the content and method in detail.Then,using the actual case of tax collection and management information system audit,revealed the present situation of the audit of tax collection and management information system.Finally,the paper analyzes the case and summarizes the audit effect.At the same time,it puts forward some suggestions on problems in the audit of the tax collection and management information system at present.The main innovation point lies in the view of the tax collection and administration of information system audit for special research.