摘要
由于人类的活动产生了原始意义上的数据,而生产力的不断进步出现了委托—代理的需求,审计也就应运而生。审计已经进入数据式审计的时代,数据成为审计取证的重要依据,而数据质量的高低直接关系到审计的风险高低。本文试图从审计的视角探讨数据质量研究的意义并分析它对审计风险的影响,在信息系统迅速发展的今天,是具有一定的价值的。
It is the activity of human being that creates the original data. The progress of productivity also creates the model of entrustment-supply relationship, so auditing comes into being. It is time of data oriented audit, data is becoming the real important evidence of the audit, and its quality is directly related to the audit risk. This paper explores the significance of data quality and analyses how it influences the audit risk from the view-point of auditing. We think the data quality is very important in the era of ever-developing IT industry today.
出处
《审计与经济研究》
北大核心
2007年第6期31-34,共4页
Journal of Audit & Economics
基金
国家自然科学基金项目(编号:70571038)
江苏省高校人文社会科学研究项目(编号:03SJD630009)
江苏省哲学社会科学研究十五规划基金项目(编号:04ELB014)
关键词
数据质量
审计风险
审计意义
data quality
audit risks
significance of audit
