电算化审计

电算化审计的现状及发展对策对电算化审计方法的几点思考

The Present Situation and Development Countermeasures of Electronic Data Processing Audit

对电算化审计方法的几点思考

Some Considerations about Auditing Method with Electric Accounting

电算化审计就产生了，它的程序内容与传统审计有着本质的不同。对审计人员的工作要求更高了。

Therefore , computer-based audit comes forth , whose procedures has essential difference with traditional audit and give more requirement to auditors .

为此，根据新时期的新要求，要充分运用电算化审计技术，适当调整和补充底稿范本，合理选择审计程序，不断推进涉外企业税务审计工作的科学化、规范化和程序化。

According to the requirements of a new period , it is necessary to adjust and supplement model manuscript , choose reasonable auditing procedures in order to further enhance tax auditing for foreign-invested enterprises .

简要介绍了电算化审计的意义及方法，并就通用电算化审计软件的开发提出了总体构想和具体的实现途径。

This paper briefly introduces the significance and methods of the auditing with electric accounting and , through the development of the software of the auditing with electric accounting , puts forward the general blueprint and concrete realizing channel .

会计电算化对审计工作的影响

The impact of implementation of enterprise electric-accounting information system on audit

还有会计电算化与审计的关系该怎么处理？

There are accounting and auditing how to deal with the relationship ?

一个企业的内部控制，就是如何对会计电算化进行审计，以加强企业管理，提高经济效益。

As internal auditors , It is how to inspect computer accounting strengthen enterprise management and increase economic benefits .

审计处理手段的电算化要求审计人员对审计工作重新认识，增强工作的预见性，以便应对时代的变革。

Computerization on audit requires auditors re-recognize the audit and improve the prediction of audit to meet the change of times .

会计电算化对审计工作产生了巨大的影响，对审计人员也提出了更高的要求，我们应当采取一些对策以与之相适应。

The accounting computerization produces great influence upon the auditing work , and puts forward higher demands to the auditors , we should take some countermeasures so as to suit it .

运用计算机技术开展高校审计，就必须规范内部审计行为，开展会计电算化内控审计，开展联网审计，对审计软件的应用控制进行计算机辅助审计技术培训。

To use the technology , it is necessary to standardize interior auditing criterion , carry out accountant electronic auditing control and online audit , and train auditors the skill of applying audit software and computer aided audit technology .

本文就会计电算化对审计的影响，会计电算化信息系统的审计方法及电脑审计的内容和步骤作了较为详细的阐述。

This article expounds the impact on auditing produced by electronic accounting , the auditing mothed of electronic accounting imformation system , and the contents and procedures of electronic accounting imformation system , and the contents and procedures of electronic auditing .

论电算化环境下审计线索的采集

On the Auditing Clue Gathering under the Computerized Accounting Environment

电算化会计系统审计软件关键技术的研究

The Study on the Key Technology Used in Audit Software of Finance System

浅谈会计电算化条件下的审计

Analysis about the Auditing under the Condition of Accounting Computerization

同时，会计电算化给内部控制审计带来了新的挑战和机遇。

In the same time , the computerized accounting system brings a new opportunity and challenge to Audit .

分析了电算化会计条件下审计的4个阶段，指出了电算化系统的4个主要审计内容。

This paper analyzes on the four stages of the audit under the condition of accounting computerization , and puts forward four main audit contents of accounting computerization system .

本文在阐明会计、审计相互对应关系的基础上，重点论述电算化实现过程中两者之间的相应变化，尤其针对会计电算化的发展，审计工作应做的调整和改变。

After expounding the corresponding relations between the accounting and auditing , this paper mainly discusses the two parties corresponding changes in the course of electronic calculation , especially the development of the electronic accounting calculation and adjustment and changes of the auditing .