权益分类	功能权益	普通用户	{{item.name}}会员
{{category.name}}	{{benefitItem.name}}

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

财务审计统计方法实用与应用体系研究

基本信息

批准号：
62530081
负责人：
MORI Minoru
金额：
$ 1.15万
依托单位：
Kobe University
依托单位国家：
日本
项目类别：
Grant-in-Aid for General Scientific Research (C)
财政年份：
1987
资助国家：
日本
起止时间：
1987 至 1989
项目状态：
已结题

项目摘要

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.

1.研究目的(1)统计方法在财务审计中的实际应用研究。(二)所有审计事务均可用统计方法，用计算机验证审计制度的有效性。四个主要项目(1)统计方法在金融领域应用的理论研究。审计(2)计算机系统在适用领域的调查(3)新审计技术在不适用领域的可能性研究。(4)关于审计报告作为信息媒介应该是什么的研究。关于(1)、(3)、(4)的研究，达到了我们的目的。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。我们只实现了目标的一个部分，即“计算机辅助分析审查系统”。通常来说，由于审计的多样性，实现这一研究的难度很大。为了实现我们的目标，需要更深入的研究，更多的时间，以及高度的计算机专业知识。我们的结果将是向无人调查的领域迈出的一步，对未来的研究将是有用的。