A Study on the Practical and Applied System of Statistical Method in Financial Auditing

1.本研究的目的：（1）统计方法在财务审计中的实际应用研究。(2)运用统计学方法对计算机审计系统的有效性进行验证，适用于所有审计事务.四个主要项目：（1）统计方法在金融领域应用的理论研究。（2）计算机系统适用领域的研究（3）在不适用领域中采用新的审计技术的可能性研究。(4)关于审计报告作为信息媒介应该是什么样的研究，在（1）、（3）和（4）的研究中，我们的目的已经达到。在（2）的情况下，我们还没有建立适用于所有财务事务的系统。我们只达到了我们目标的一部分，“计算机辅助分析评审系统”。一般认为，由于审计的多样性，实现这一研究是困难的。为了实现我们的目标，它需要进一步的研究，更多的时间，和高的计算机专业知识。我们的结果将是一个步骤，没有人调查的领域，并将有助于未来的研究。

1. Aims of this study (1) A Research on the practical Application of statistical method in financial auditing. (2) A verification on effectiveness of auditing system with a computer by statistical method available for all auditing affairs.2. Four main programs (1) A Theoretical research on the application of statistical method to financial. auditing (2) Investigation of computer system on applicable area (3) A research on possibility of a new auditing technique in inapplicable area. (4) A study on what audit report as information media should be.About researches on (1), (3), and (4), our aims were achieved. In the case of (2), we had not established system available for all financial affairs yet. We had gotten only one part of our aim, "Computer Assisted Analytical Review System". It is generally said that realization of this research is difficult because of multiplicity of auditing. In order to achieve our aim, it requires further research, much more time, and high expert knowledge of computer. Our result will be a step to the area which nobody had investigated, and will be useful for future study.