摘要
新形势下,审计机关需要树立研究型审计思维,在审计全过程中展开研究。研究型审计不能脱离审计工作本身和工作实际,而是与审计实践高度融合的应用型研究。审计取证工作是审计质量的保障,提炼一套有效的取证方法论有利于促进高质量审计和研究型审计的良性互动。本文将审计过程中发现的问题与线索视为一个“审计事件”,在搜寻信息与获取证据时,一系列审计事件构成了完整事件系统证据。研究发现,以资金流、实物流、信息流以及5W1H构建的审计事件关键要素框架,可以帮助完善审计人员的认知结构,提升审计人员开展研究型审计的能力,进而推动政府审计工作高质量发展。
Under the new situation,audit institutions need to set up research-oriented audit thinking,research on the whole process of audit.Research-based auditcan not be separated from the audit work itself and work practice,but an applied research highly integrated with audit practice.Audit evidence collection is the guarantee of audit quality,refining a set of effective evidence collection methodology is conducive to promoting the interaction between high-quality audit and research audit.This paper regards the problems and clues found in the audit process as an"audit event".When searching for information and obtaining evidence,a series of audit events constitute a complete event system evidence.This rearch finds that the framework of key elements of audit events based on capital flow,material flow,information flow and"5 W1 H"can help improve the cognitive structure of auditors,improve the ability of auditors to carry out research-based audit,and then promote the high-quality development of government audit.
作者
杨静
丁玲
Yang Jing;Ding Ling(School of Government Audit,Nanjing Audit University,Nanjing,211815)
出处
《中国审计评论》
2022年第1期23-31,共9页
China Auditing Review
基金
教育部人文社科基金青年项目(20YJCZH206)
江苏省高校哲学社会科学重大项目(2019SJZDA034)的阶段性研究成果
作者简介
杨静(1983-),女,山东青岛人,博士,南京审计大学政府审计学院副教授,硕导,研究方向为创新管理、审计;丁玲(1998-),女,江苏泰州人,南京审计大学政府审计学院研究生,研究方向为内部审计。
