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本文指出,采用发生额审核技术,构建发生额审核系统,通过智能化转换发生额、追溯分解发生额、投入产出印证发生额、调整偏差事项、归集现金流量发生额并设置采集分析系统,链接资产负债表、利润表、现金流量表各相关发生额,形成审核印证发生额内在关系的体系,建立以风险导向为主导的发生额审核财务报表软件系统,实现对财务报表信息化审核。
This paper points out that the use of the amount of audit technology, the establishment of the amount of audit system, through the intelligent conversion of the amount, retrospectively break down the amount of input and output confirmed the amount of deviation to adjust the amount of cash flow and set the acquisition and analysis system, Link the related amounts in the balance sheet, income statement and cash flow statement to form a system of checking and verifying the amount of internalization of the amount of occurrence, set up a software system for auditing the financial statements based on the risk-oriented amount, and verify the audited financial statements.