审计模式演进及其动因分析

©1994-2010ChinaAcademicJournalElectronicPublishingHouse.Allrightsreserved.[]2006-05-18[](1981-),,,,,:(1945-),,,,:,,(,411105)[],,,[];;;[]F239.0[]A[]1673-5609(2007)01-0085-04AnalyzingtheEvolutionofAuditModeanditsCausationYANGJie,HUANGChang-yong(BusinessCollege,XiangtanUniversity,Xiangtan411105,China)Abstract:Sincetheemergenceofmodernfolkaudit,auditmodehasexperiencedthreemaindevelopmentstages,namely,transac2tion-basedauditing,system-basedauditingandrisk-orientedauditing.Theevolutionofauditmodeistheresultofthejointeffectsoftheintrinsicfactorsandextrinsicfactors.ThestudyonevolutionofauditmodeanditscauseprovidesgreatguidingsignificancefortheinnovationofauditmodeandtheresearchofEDPauditmode.Keywords:auditmode;risk-orientedauditing;system-basedauditing;transaction-basedauditing(AuditMode),,[1]1721,,,(GeneBrown,1962),,,()(Transaction-basedAuditing)(Data-orientedAuditing),,,,18,19,20,(19),,,,,,,,(L.R.,1892),,(DetailedAudit)19,,5820072201JournalofGuangxiUniversityofFinanceandEconomicsFeb.2007Vol120No11©1994-2010ChinaAcademicJournalElectronicPublishingHouse.Allrightsreserved.[2],2040,(,1999),()2040,,,,,,,,,,;,,,(System-basedAuditing)[3]2050,,,,;,,,,,,,,,20,,,,2060,,,,,,,,,,,,,,,,,,,,,,,,,[4],,,(),,,68202007©1994-2010ChinaAcademicJournalElectronicPublishingHouse.Allrightsreserved.(Ex2pectationGap),(G.J.Ben2ston),2070,,,,2080,,,,(Risk-BasedAuditing)(Risk-OrientedAuditing)[5](),,,,,,[6]1997,BMP(Busi2nessMeasurementProcess);,BEAT(BusinessEnvironmentAnalysisTemplate),,(GlobalAuditMethodolo2gy);(Price2waterhouseCoopersMethodology);AS/2,(Risk-BasedStrategicSystemsAudit),200078,,,,,,,,,,,[7](),,,,,[8],19,,,,,,,2060,,,,,,,,,,,,,,,,781,:2AIACP,CohenReport-IntroducePxii©1994-2010ChinaAcademicJournalElectronicPublishingHouse.Allrightsreserved.(),,,,,,[9],,,,,,,,,,[10],,2020,,,,,,,,,2060,,,,,21,,(),,,[][1].[M].:,2001.[2][]..,.[M].:,1989.[3].[J].,2004,(4).[4].[J].,2005,(7).[5].[M].:,2000.[6],.[J].,2004,(4).[7].[J].,2004,(2).[8],.[J].(),2003,(3).[9],,.[M].:,2002.[10].[M].:,1996.[:][:]88202007