Applications of REA Modeling and Flowchart in Auditing Planning: A Case Study
碩士 === 國立彰化師範大學 === 會計學系 === 102 === Along with the advancement of technology, enterprises use ERP systems to deal wihfinancial information is also growing popularity. Therefore, auditors must have the ability to implement the audit assignments efficiently undera highlycomputerized environment. REA...
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| Format: | Others |
| Language: | zh-TW |
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2014
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| Online Access: | http://ndltd.ncl.edu.tw/handle/e3uucz |
| Summary: | 碩士 === 國立彰化師範大學 === 會計學系 === 102 === Along with the advancement of technology, enterprises use ERP systems to deal wihfinancial information is also growing popularity. Therefore, auditors must have the ability to implement the audit assignments efficiently undera highlycomputerized environment. REA modelsand flowchartsare bothcommon computer assisted auditing tools and techniques. But in the majority of today's teaching books and research, almost nobody pays attention to the relevance of REA Modeling and Flowchart.
This study analyzed the disadvantages of the computer audit planning using the traditional Flowchart and REA Model, then this study extends the traditional Flowchart to an audit trail-oriented approach Flowchart and also extends REA diagram to theLinking Table addedREA diagram. This study takes the case from ACL competiton for example and combines Ri C Rea TKAV audit planning models which are proposed byLee(2012) to analyze the audit planning in order to demonstrate the effectiveness of practical applications, reduce risk and improve the outcome of auditing.
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