| 试论计算机审计 |
| |
| 引用本文： | 应海儿.试论计算机审计[J].武汉职业技术学院学报,2004,3(1):44-46. |
| |
| 作者姓名： | 应海儿 |
| |
| 作者单位： | 浙江树人大学,管理学院,浙江,杭州,310015 |
| |
| 摘 要： | 计算机在我国已广泛应用于各个领域。随着会计电算化的迅猛发展，审计工作中实施计算机审计已是当务之急。本文拟从我国会计电算化对审计工作的影响入手，剖析原因，提出加快实施计算机审计的初步思路。
|
| 关 键 词： | 计算机审计 会计电算化 财务 审计软件 岗位责任制 素质 人才 |
| 文章编号： | 1671-931X(2004)03-0044-03 |
| 修稿时间： | 2003年10月22 |
On Computer Audit |
| |
| YING Hai-er.On Computer Audit[J].Journal of Wuhan Institute of Technology,2004,3(1):44-46. |
| |
| Authors: | YING Hai-er |
| |
| Abstract: | Computers have been widely used in various fields in China.There is an urgent need for audit with the help of the computer since computerized accounting has developed rapidly.From the impact that computerized accounting has on audit point of view,this paper tries to reason and present the author's initial consideration on conducting computer audit. |
| |
| Keywords: | Computer audit Computer accountaut finance |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
|
