数据式审计

数据式审计是一种崭新的审计模式，它带给我们的不仅仅是审计技术、方法的变更，更是审计思维的全面转变。

Data auditing is a new auditing model , which bring us not only the changes in auditing methods , but also the comprehensive transformation of auditing mentality .

数据式审计就是在此形式下出现的一种审计理论，它主要是指利用信息技术，在企业数字化平台上，针对其内部基础数据、数据处理流程及信息系统进行的审计。

It is mainly refers to the use of information technology and based on digital platform of enterprise , according to data , data processing and information system audit .

数据式审计的最大优点就是对电子数据的直接利用，这里所说直接利用是指审计人员无须先将其转换成电子账套，然后再实施审计程序，但不是不对系统内部控制进行必要的测评。

The biggest advantage of data_based audit is the direct use of electronic data , here directly use refers to the auditors need to convert electronic account , then the implementation audit procedure , but not the right system of internal control necessary test .