| 计算机环境下审计师对内部控制的考虑 |
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| 引用本文： | 白蔚秋. 计算机环境下审计师对内部控制的考虑[J]. 中国注册会计师, 2003, 0(8) |
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| 作者姓名： | 白蔚秋 |
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| 摘 要： | 1.Obtaining an understanding ofcomputerized internal controlSpecialized skills may be needed tounderstand internal control or to designeffective audit tests for clients with computersystems. Therefore, training and educationabout computer systems and controls are animportant part of the professionaldevelopment programs of many CPA firms.Some CPA firms have trained computerspecialists who act as consultants to thefirm's onter auditors on audits that involveparticularly complex computer system…
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THE AUDITOR''S CONSIDERATION ON INTERNAL CONTROL IN A COMPUTER ENVIRONMENT |
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| Bai Weiqiu. THE AUDITOR''S CONSIDERATION ON INTERNAL CONTROL IN A COMPUTER ENVIRONMENT[J]. The Chinese Certified Public Accountant, 2003, 0(8) |
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| Authors: | Bai Weiqiu |
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| 本文献已被 CNKI 万方数据 等数据库收录！ |
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