计算机辅助审计

计算机辅助审计技术的应用研究

Applied Research on Computer Aided Auditing Technique

因此，计算机辅助审计成为一种必然趋势，旨在提高审计效率、降低审计风险的审计软件成为适应现代审计的必要工具。

Computer Aided Auditing is the trend for the future auditing development . And the auditing software designed for improving auditing efficiency and reduce auditing risk is becoming a indispensable tool for modern auditing .

文章提出了一种基于计算机辅助审计的多Agent系统模型，分析了该模型中各模块的组成特点，并着重探讨了系统中各Agent的功能、Agent之间的协作关系以及审计Agent的内部结构。

This paper proposes a novel model of computer assisted audit based multi - agent system . And characteristics of these com - ponents in this model are analyzed . Functions of agents , agent - to - agent collaborations and basic structure of these audit agents are particularly discussed .

本文提出并实现MA-CAA系统，为进一步实现复杂计算机辅助审计系统做了必要的理论与实践准备。

This paper puts forward and realizes the MA-CAA system , which is practically valuable and makes a necessary theory and practice preparation for further realizing complex computer assisted audit system .

关联规则在计算机辅助审计中的应用

Application of Association Rules Mining in Computer Assisted Audit

铁路计算机辅助审计会计帐簿子系统

Computer Aided Subsystem of Audit Accounting in Railway

计算机辅助审计的基本内容；对未来审计方式的展望。

The basic contents of computer assistant auditing ( CAA ): the prospect to future auditing methods .

计算机辅助审计研究

Research on Computer Assisted Audit

我们认为，从财务会计的角度而言，计算机辅助审计包含两个方面的内容。

We believed that , from the aspect of accounting , the computer assistance audit contains two aspects .

利用计算机辅助审计电算化会计系统，将成为未来审计工作的主要方式。

The adoption of CAIS for the computer-assisted audit will become a major means in the future audit work .

并接着回顾了计算机辅助审计的发展历史，介绍了计算机辅助审计的几种模式。

Reviewed the computer assisted audit development history , and then introduced several kinds of patterns of computer assisted audit .

伴随着科技进步和会计电算化发展，计算机辅助审计已经成为审计工作的重要手段之一。

Along with scientific and technological progress and the development of computerized accounting , computer auditing has become one of the important means .

计算机辅助审计：基本思路与方法&一个基于《通用审计软件》的证券公司计算机辅助审计案例

Computer Assistance Audit the Basic Thinking and Way & an Computer Assistance Audit Case Based on 《 General Audit Software 》 for Security Corporation

计算机辅助审计是当前各级政府审计机关提高审计效率、实现审计现代化的主攻方向。

The computer assistance audit is the main method to increase the audit efficiency of all-level governmental audit departments and to realize audit modernization .

本文第三章讨论了针对会计信息系统的计算机辅助审计技术，并对这几种技术进行了对比分析，提出了对会计信息系统进行审计重点应关注哪几个方面。

In the third chapter , we introduced computer assisted audit technologies of the accounting information system , and analyze these technologies , proposed what we should pay more attention to .

另一方面，计算机辅助审计还必须对产生这些数据的系统，即会计信息系统本身的安全性、有效性、稳定性做出评价。

On the other hand , the computer assisted audit also must check out the information system itself , and give suggestions to the validity , the stability of the system .

介绍铁路计算机辅助审计系统中的会计帐薄审计子系统，内容包括：系统分析，系统主要功能，模块设计，技术难点解决方法以及运行效果等。

A subsystem of computer aided audit accounting in railway , including system analysis , main functions , module design , technical problem solutions and operating effect , etc. , is described .

从针对传统经济业务的计算机辅助审计技术和对会计信息系统的计算机辅助审计技术两个方面介绍了当前被审计实务界广泛认可的计算机辅助审计技术。

From two aspects the tradition economic activities and the accounting information system computer , we introduce computer assisted audit technologies . In the first chapter , we proposed the concept of computer assisted audit technologies .

企业信息化进程的加快及范围的扩大，给提供监督服务的审计部门带来了工作上的挑战和变革要求，即要求开展面向电子化的企业数据资料的计算机辅助审计以提高审计效率。

With the development and extending of enterprise information , it gives the auditing department some challenges and changes in common work . It needs that they execute the computer assisted auditing orienting the electrical data in order to improve auditing efficiency .

文章提供一个计算机辅助审计实例，旨在梳理计算机辅助审计的基本思路和方法，分析总结可借鉴参考的启示和体会，共同促进计算机审计水平的提高。

This article writes about a computer assistance audit example to show the basic thinking and way on computer assistance audit . It also analyses and summarizes the revelation and what one have learned which can been used for reference to promote the computer audit standard together .

计算机辅助采集审计证据的方法研究

Research on the Methods of Computer Assistance Gathering Audit Evidence

为适应这种变化，加快改进审计技术和审计作业手段，运用现代化的工具&计算机来辅助审计已势在必行。

In order to adapt to this kind of change , accelerate the improvement in audit technology and audit work method , we should use computer assisted audit technologies .

计算机辅助工程结算审计方法

Method of Computer - assisted Auditing Project Budget

计算机审计，又称计算机辅助审计。它是在企事业单位和经济管理部门利用计算机技术的程度越来越高的情况下，将现代化的计算机技术应用在审计领域所产生的。

Computer audit , also known as computer-assisted audit , with computer system becoming more applied by enterprises and economic management departments , is the modern computer technology applied for the audit .

全文阐述了计算机信息处理环境对审计证据采集工作的影响，并探讨了计算机辅助采集审计证据的技术以及应该注意的一些问题。

This paper has stated the influence on collecting the audit evidence under computer information environment , and has discussed some techniques of collecting the audit evidence as well as what should pay attention to .

总的来说，文章从如何利用计算机解决审计问题入手，积极探讨在会计电算化系统中，实施计算机辅助审计的问题。

In a word , this thesis mainly discussed on how to use computer aided auditing to solve the problems during audit work under the circumstance of computerized accounting information system .

计算机技术的广泛应用，一方面改变了企业信息系统的性质，同时也为计算机辅助审计工作提供了便利的工具。

Computer technology 's widespread application , on the one hand changed the enterprise information system nature , at the same time has also provided the convenient tool for the computer assisted audit work .

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 .

文章对计算机审计含义、方式、目标、任务、特点及其产生和发展进行剖析，对国内外计算机审计的历史和现状进行了研究和比较，阐述了各种计算机辅助审计的技术和方法。

This paper analyzes the meaning , methods , objective , mission , characteristics , origin and development of computerized audit , studies and compares the history and present condition of domestic and foreign computerized audit , and expounds various technologies and methods of computer-aided audit .