Influences and Countermeasures of Computerized Accounting on Modern Auditing |
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引用本文: | ZENG Ling-fang. Influences and Countermeasures of Computerized Accounting on Modern Auditing[J]. 现代会计与审计, 2007, 3(2): 77-81 |
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作者姓名: | ZENG Ling-fang |
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作者单位: | Foreign Languages and Foreign Affairs College, Wuhan University of Science and Technology, Wuhan 430083, China |
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摘 要: |
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关 键 词: | 计算机 会计 审核 经济 |
Influences and Countermeasures of Computerized Accounting on Modern Auditing |
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Abstract: | Along with the popularization of computerized accounting in recent years, many companies no matter big or small have built their own computerized accounting system in China. This new accounting system is different from the traditional one, and the change will bring some influences and risks on the auditing. Therefore, it is urgent for auditors to take some countermeasures at present. |
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Keywords: | computerized accounting influence risk countermeasure |
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