Dissertation > Economic > Economic planning and management > Audit > Audit methodology and technology

A Study of Sampling Technology in Audit Decision Support System

Author WangJi
Tutor PengYanMin
School Harbin Institute of Technology
Course Accounting
Keywords independent auditing decision support system sampling technology
CLC F239.1
Type Master's thesis
Year 2006
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Since 1980, the information technology has developed at a high speed that never happened in mankind’s history, and changes the way and ability that mankind make use of information resources. The traditional audit mode which mostly relies on handcraft cannot adapt to the electronic environment of accounting information, and developed into computer aided audit and audit decision support system (ADSS for short).Making use of computing power famous for high speed and precision and memory ability for mass storage of computers, and high data transferring speed of network, not only does ADSS raise audit efficiency, but actively improve the audit effectiveness as well. However, ADSS doesn’t exclude the professional judgments by certified public accountants (CPA for short). Audit sampling is an important technology and method of risked based audit and a key technology in ADSS development, and how it is applied in ADSS will influence the efficiency and effectiveness of auditing directly.First, domestic and foreign researches on DSS and audit sampling are reviewed and some comments on DSS of different structure are made, and the paper adopts DSS with“3-base & 1- integrative part”structure which includes a database, a model base, a knowledge base and their management systems, and integrative part solving problems. Then, sampling process is divided into three successively relating parts, including selecting samples, checking samples and evaluating totality, and then the paper mainly analyze how sampling technology applies in ADSS. According to the basic methods and procedures of audit sampling taken by hand, some original sampling models are divided into several basic standardized modules, and then fix these modules to make a integrated sampling models following certain structure, which can make the models consistent in the base. Checking samples is a problem with less structure, and involves professional judgments and logical reasoning which requires knowledge base system and knowledge reasoning system to work with. The

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