通过“周边控制”进行电子表格保证是传统方法的可行替代方案
Spreadsheet Assurance by "Control Around" is a Viable Alternative to the Traditional Approach
AI总结：
本文提出“周边控制”方法，通过与影子模型对比输入输出关系来替代传统逐公式审计，以降低电子表格审计的时间与成本。
摘要：
传统的电子表格审计方法通常包括审计电子表格中的每个不同公式。尽管开发了工具来支持审计员在此过程中，但该方法仍然非常耗时，因此相对昂贵。作为传统“穿透控制”方法的替代方案，本文讨论了一种“周边控制”方法。在所提出的方法中，并非所有不同的公式都被单独审计，而是通过与用建模语言开发的影子模型进行比较，来审计电子表格输入数据与输出数据之间的关系。两个模型之间的差异则意味着电子表格中可能存在错误。本文描述了有关“周边控制”方法的相关问题，以及在何种情况下该方法优于传统电子表格审计方法。
英文摘要：
The traditional approach to spreadsheet auditing generally consists of auditing every distinct formula within a spreadsheet. Although tools are developed to support auditors during this process, the approach is still very time consuming and therefore relatively expensive. As an alternative to the traditional "control through" approach, this paper discusses a "control around" approach. Within the proposed approach not all distinct formulas are audited separately, but the relationship between input data and output data of a spreadsheet is audited through comparison with a shadow model developed in a modelling language. Differences between the two models then imply possible errors in the spreadsheet. This paper describes relevant issues regarding the "control around" approach and the circumstances in which this approach is preferred above a traditional spreadsheet audit approach.
机构、总结、中文摘要均由AI分析而来，可能存在错误，请以论文正文为准。
