The Audit Significance of Data Quality Research——A Perspective from Audit Risks
Shen Jing-qiu · Audit & Economy Research · 2007
It is the activity of human being that creates the original data.The progress of productivity also creates the model of entrustment-supply relationship,so auditing comes into being.It is time of data oriented audit,data is becoming the real important evidence of the audit,and its quality is directly related to the audit risk.This paper explores the significance of data quality and analyses how it influences the audit risk from the view-point of auditing.We think the data quality is very important in the era of ever-developing IT industry today.