（毕业设计论文）《审计证据分析与评价系统》.doc

审计证据分析与评价系统 【摘要】在信息技术迅速发展的今天，借助计算机这一现代化工具辅助审计技术的发展已成为必然的趋势。因此，开发出一个实用的计算机审计辅助软件，帮助审计工作的有效进行也成为了一个重要课题。审计证据分析与评价系统是计算机辅助审计软件中的一部分，它的主要功能是对审计人员收集到的审计证据，通过基于证据理论从证据客观性、合法性、可靠性、充分性等进行分析，来评价此证据的优、良、中、差，从而更好的指导审计人员，更好的辅助审计工作。本文从审计信息化的现状入手，对系统进行可行性分析。详细描述了系统的总体设计方案，各个功能模块的界面设计，以及系统的运行实现。系统采用Microsoft Visual Studio 2008作为开发工具，SQL SERVER 2005作为后台数据库，Windows 7作为开发、测试平台。 【关键词】审计证据；证据理论；计算机辅助审计 Analysis and Evaluation System of audit evidence 2006 Computer Class 1 ZhouJing Abstract：With the rapid development of information technology today, using computer techniques as a modern development tool to assisted audit have become an inevitable trend. Therefore, developing a practical computer assisted audit software to help audit work effectively has become an important issue. Audit evidence analysis and evaluation system is part of computer-assisted audit software, its main function is to collect the audit staff to audit evidence, through evidence-based theory to analyze the evidence of objectivity, legality, reliability, adequacy, to evaluate whether the evidence is excellent, good, or poor, in order to better guide the audit staff and better supporting the audit work. This article is through the present situation of the audit, to analyze the feasibility of the system. To give a detailed description about the system design, each functional module of the interface design, and the system running. System uses Microsoft Visual Studio 2008 as a development tool, SQL SERVER 2005 as back-end database, Windows 7 as a development, test platform. Key words: Audit evidence t; Evidence theory; CAAT 目 录 TOC \o 1-3 \h \z \u HYPERLINK \l _Toc263261493 引言 PAGEREF _Toc263261493 \h 1 HYPERLINK \l _Toc263261494 1. 证据理论 PAGEREF _Toc263261494 \h 2 HYPERLINK \l _Toc263261495 1.1. Dempster-Shafer 证据理论简介 PAGEREF _Toc263261495 \h 2 HYPERLINK \l _Toc263261496 1.2. 基于证据理论的审计证据分析与评价 PAGEREF _Toc263261496 \h 4 HYPERLINK \l _Toc263261497 1.3. 算例 PAGEREF _Toc263261497 \h 5 HYPERLIN