辅助审计技术

计算机辅助审计技术的应用研究

Applied Research on Computer Aided Auditing Technique

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 .

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 .

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 .

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 .