AO is the abbreviation of on-site audit implementation system, which is suitable for on-site audit of various audit businesses. AO has the technical functions of data collection and conversion, audit sampling, audit analysis, audit evidence collection, audit daily schedule compilation, audit working papers compilation, audit report and statistical summary, audit project quality control, audit information exchange and so on. It has realized the general audit function of integrating all kinds of data collection and audit analysis, the audit experience database and automatic audit function of integrating all kinds of audit experience of auditors, and the quality control function of all aspects of audit project implementation management.

2. What is 2.OA?

OA is the abbreviation of audit management system, which is a comprehensive management information system for audit institutions to manage audit business and administrative office. It is used to strengthen the decision-making, organization, guidance and management of audit business, and build a basic resource database to support audit business.

OA is divided into four functions according to function, authority and application. Leadership decision-making: providing decision-making information for unit leaders; Business management: providing the management function of business information; Office work: provide functions of reading and circulating official documents, and provide internal information of the office; Information resources: * * Enjoy audit business information, learning resources and literature.

3. Will the Audit Commission give up halfway in promoting AO and OA?

AO and OA are important achievements of the first phase of the project, and the promotion, deployment and application of these two systems are important contents of the second phase of the project. The Audit Bureau will upgrade and improve the functions of AO and OA, and will launch networking and professional versions of various industries one after another. Judging from the current situation, the Audit Commission will not give up halfway in promoting AO and OA. As Deputy Auditor-General Shi Aizhong said, promoting AO and OA is "no turning back" and "identifying a way to go".

4. The audited entity has no electronic data. Can it use AO for auditing?

The collection and analysis of electronic data is a highlight of AO system, but it is by no means the only highlight. The auditee has no electronic data, which will affect the comprehensive application of data collection and analysis, audit sampling and other functions, but will not affect the use of other functions of AO. We can still use AO for project management, pre-trial investigation, writing audit diaries and audit papers, automatically generating the first draft of the report, interacting with OA, generating statistical accounts, forming electronic documents and other very practical audit management functions. Although the highlight of data analysis does not shine, the full use of other functions can still make AO shine.

5. Can comrades with poor computer skills make good use of AO?

AO software has a friendly interface and is easy to use. The use of AO does not require high computer skills. Auditors who master basic computer operations can use AO well after simple training. Most financial data can be collected directly with ready-made collection templates. Just select the appropriate template and click Next. Of course, the collection and analysis of unconventional business data still needs some database knowledge, but this does not affect the collection and analysis of conventional financial data and the use of other functional modules of AO.

6. After using AO, is it necessary to use word and excel that auditors are familiar with?

Microsoft word and excel are familiar office software for auditors and are the basis for using AO software. After using AO, auditors can directly call word and excel in AO, or make documents and tables in word and excel, and then import them into AO to manage the project data in a unified way. Auditors can choose their customary methods of use according to their personal preferences.

7. Can 7.AO collect all kinds of electronic data?

AO's collection template can directly read the backup data of more than 230 kinds of accounting software whose market share exceeds 90%, directly read the financial data output by the software that meets the national accounting software data interface standard, and also read the business data of the audited entity. For non-financial electronic data, it is necessary to analyze and convert the data before importing.

8. What is the relationship between 8.AO and other audit software?

AO software is the mainstream audit software promoted by the National Audit Office, and it is also a platform for integrating audit resources. It integrates the thoughts and functions of mainstream excellent audit software. However, AO is not comprehensive, and each audit software has its own advantages. Therefore, the use of AO does not exclude the use of other audit software, and the audit data formed by other software can be imported into AO.

9. What are the contents of the interaction between 9.AO and OA?

(1) Make full use of the project information and basic data of OA. The leader of the audit team (or the presiding judge, the same below) downloads the project information, the information of the audited entity, the experience of relevant audit experts and relevant laws and regulations from OA; In the "project management" of AO, the project is established through "automatic project establishment" and the relevant materials are distributed to the audit team members.

(2) Interaction of project-related documents. Make and form audit notice, audit plan, audit report, audit decision and other documents in OA, and import them into AO database; You can also make documents in AO and submit them to OA to run the relevant official document process to form official documents.

(3) to master and guide the audit site operation. Use AO to conduct computer audit, package and upload audit diary, audit manuscript, first draft of audit report, project-related data and documents to OA, report to department leaders and leaders in charge and get instructions. At the same time, complete the three-level review in the interactive process.

(4) Update relevant basic data according to the audit results. After the audit, report the audit ledger generated in AO, the data of newly-added auditees and the electronic files of the project to OA, and enrich and update the statistical statements, auditees' databases, files and other related contents.

What changes will be brought about by the comprehensive application of 10.AO in audit implementation?

The comprehensive application of AO has brought at least the following changes:

1), the efficiency of audit work is greatly improved. The audit team leader's control over the project implementation process through AO is becoming more and more clear; Audit team members work on the same platform, so information can be more convenient and free, avoiding manual transmission errors and forced absenteeism caused by multiple people using the same information; Organizing and managing audit behavior through audit matters ensures the efficient realization of audit objectives.

2) The audit quality has been improved. In strict accordance with the requirements of the No.6 Order of the National Audit Office, we strengthened the quality control and management of all aspects of the implementation of audit projects, and technically realized the requirements of the No.6 Order of the National Audit Office for audit diaries, audit papers and audit evidence. Through the interaction between AO and OA, the communication between the audit site and the leaders of audit institutions is timely and effective, which controls the audit risk and improves the audit quality.

3) The full development and utilization of audit archives resources has become a reality. Through the management of the whole process of audit project implementation by AO, the project implementation case is completed, and the electronic files of all audit projects will come naturally. With the passage of time, audit institutions at all levels will accumulate rich electronic audit file resources based on the same software platform. This file will become a treasure of audit institutions, and financial data, business data and audit data of different units and different periods can be inquired and used very conveniently. This will play a revolutionary role in improving audit thinking mode, audit method and audit behavior mode, and is an effective way to improve audit supervision level.

1 1. What changes will be brought about after fully running OA?

The comprehensive application of OA has brought at least the following changes:

1) realize the informationization and standardization of audit implementation and audit management, and improve the management level.

2) Realize the command and management of the audit site by the leaders of audit institutions. Through the interaction between the audit management system and the audit implementation system, timely communicate the management organ and the audit site, strengthen the on-site management control, and obtain the guidance and help of the on-site leaders in time.

3) Realize the office automation, paperless and networking of official document transmission between higher and lower levels.

4) Realize the sharing of public information of audit institutions at all levels. With the unified platform of OA, the exchange and sharing of internal information, expert experience and training resources of audit institutions at all levels become convenient and smooth, and new applications such as remote training and video conferencing can be developed in the future.