Audit Evidence Gathering Method Based on Data Matching
Wei Chen · 2008
Online auditing is an active research domain in computer-assisted audit field.According to the characteristics of online auditing researched in China nowadays and the shortages of common audit methods,an audit evidence gathering method based on data matching is proposed in this paper.Through matching data from two auditee' data,this method can detect approximately duplicated data in two auditee' data,then find audit clues,and gather audit evidence.Furthermore,simulation data are used to analyze audit risk of this method from the quantitative view.Finally,the validity and applied value of this method are proved by an instance.Research result shows that comparing with the common audit methods,this method needs less business knowledge,can find information that is unknown and hidden from auditees' data easily,and the audit efficiency is also improved.