电算审计的发展与应用  

Development and Application of Machine-readable Audit

作　　者：杨春明 李振武 柴立新 

机构地区：[1]承德市广播局1085转播台,河北承德067000

出　　处：《承德石油高等专科学校学报》2007年第3期80-83,共4页Journal of Chengde Petroleum College

摘　　要：会计电算化使传统的会计核算手段和账务处理程序发生了巨大变革,以往的审计工作提出了许多新的问题。针对这些问题计算机审计增加了新的内容,这些新特点要求电算审计要遵循严格的步骤。分析了我国目前计算机审计的现状,提出了一些可行的对策。Machine-readable accountancy brings great change to the traditional checking means and processing procedure,thus many new problems arise from the previous auditing work. Aiming at these problems, new content is added to computer auditing. These new characteristics require strict steps in machine-readable audit. In the end, the paper analyzes the present situation of machine-readable audit in China and puts forward some feasible measures.

关 键 词：电算化审计 会计核算手段 财务处理程序 

分 类 号：F239.1[经济管理—会计学]