Audit software not only fills the blank of computer monitoring in the audit process. As an auditor, we must realize that audit software is not omnipotent and cannot solve all problems;
Even the most scientific and advanced audit software requires users to have strong comprehensive quality if they want to use it well, and solid basic skills are the fundamental premise of computer audit.
The practice of the bureau shows that it is a new idea to actively use audit software to carry out computer-aided audit and comprehensively use other audit means to promote audit strength, case quality and team building under the new situation.
The background and motivation of developing and applying audit software;
With the wide application of network and information technology, accounting computerization has developed rapidly. Tax inspection faces new challenges. In the daily work in recent years, inspectors often feel the strong impact of accounting computerization on the traditional manual inspection mode. Judging from the actual operation process of previous related cases, the inspection of computerized accounting enterprises often faces the following problems:
First of all, it is difficult for inspectors to judge the logic and authenticity of accounting. Many financial softwares allow multiple account sets to be set, and data can be transferred between account sets, and voucher accounts and account books can be filtered again, which makes it possible for enterprises to set AB accounts and prepare false financial statements. The super administrator of the system can also directly enter any link to tamper with it, and the accounting information loses its traditional invariance. Secondly, financial data is stored in a flexible way, which is easy to transfer and destroy.
The electronic account set can be stored on the local hard disk, or on other hard disks, tapes and CDs through the network. Thirdly, the channels for inspectors to obtain the basic information of enterprise financial software are too narrow. Although Article 24 of the Detailed Rules for the Implementation of the Tax Administration Law stipulates that "taxpayers who use computers to keep accounts shall submit the accounting software, operating instructions and relevant materials of the computerized accounting system to the competent tax authorities for the record before use", tax authorities are often unable to try it out because there is no corresponding operating environment and staffing.
At present, there are the following types of troubles.
1/ False invoices, especially non-online invoices printed with real ticket sets, are time-consuming and laborious to check;
2/ It is very difficult for entity companies to obtain evidence by using e-commerce sales, especially this treasure's online payment tool;
3. Intangible assets transactions, as well as some cultural relics, antiques, jewelry and jade transactions, need to find a third party to provide appraisal and evaluation in terms of pricing;
4/ Private enterprises, shareholders' personal expenses, there is no particularly accurate way to define whether it is related to business operations;
5/ Capital transaction, which is particularly time-consuming because it involves asset evaluation;
6 use cross-regional or even transnational litigation to transfer profits or raise costs as compensation.
Due to professional and legal reasons, some means cannot be elaborated in detail.