| 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 |
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| 引用本文： | 刘英,王新.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[J].技术经济,2006,25(5):123-126. |
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| 作者姓名： | 刘英 王新 |
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| 作者单位： | 1. 安徽工业大学,管理学院,安徽,马鞍山,234000
2. 马鞍山市审计局,安徽,马鞍山,243002 |
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| 摘 要： | 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。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。
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| 关 键 词： | 计算机辅助审计 通用审计软件 思路与方法 |
| 收稿时间： | 02 25 2006 12:00AM |
Computer Assistance Audit the Basic Thinking and Way --an Computer Assistance Audit Case Based on for Security Corporation |
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| LIU Ying,WANG Xin.Computer Assistance Audit the Basic Thinking and Way --an Computer Assistance Audit Case Based on for Security Corporation[J].Technology Economics,2006,25(5):123-126. |
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| Authors: | LIU Ying WANG Xin |
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| Institution: | 1 School of Management, Anhui University of Teehnology, Maanshan Anhui 234000, China 2. Maanshan Audit Administration, Maanshan Anhui 243002, China |
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| Abstract: | The computer assistance audit is the main method to increase the audit efficiency of all-level governmental audit departments and to realize audit modernization. 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. |
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| Keywords: | computer assistance audit general audit software thinking and way |
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