| 基于事项法会计信息系统对审计工作的影响及对策 |
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| 引用本文： | 杨黎明.基于事项法会计信息系统对审计工作的影响及对策[J].经济问题,2008(10):114-116. |
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| 作者姓名： | 杨黎明 |
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| 作者单位： | 山东工商学院,山东烟台264005 |
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| 摘 要： | 传统会计信息系统由于其本身存在着缺陷，已越来越不能满足用户的多样化需求。随着计算机网络技术和数据库技术的飞速发展，基于事项法的会计信息系统将无可替代地成为下一代会计信息系统，其对审计工作产生重大影响，审计人员必须积极应对。
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| 关 键 词： | 事项法 会计信息系统 审计 |
Effects and Countermeasures of Account Information System Upon Audit on Event Approach |
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| YANG Li-ming.Effects and Countermeasures of Account Information System Upon Audit on Event Approach[J].On Economic Problems,2008(10):114-116. |
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| Authors: | YANG Li-ming |
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| Institution: | YANG Li-ming(Sh,ong Institute of Business & Technology,Yantai,264005,China) |
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| Abstract: | Traditional accounting information system because of its inherent shortcomings,has become increasingly unable to meet the diverse needs of users.With computer network technology and the rapid development of database technology.Based on matters of law to become the next generation of accounting information system will be irrevocably accounting information system have a significant impact on the audit,auditors must respond. |
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| Keywords: | event approach account information system audit countermeasure |
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