电算会计系统下的审计轨迹探讨  

Audit Trail and Computerized Accounting

作　　者：刘伟四[1] 

机构地区：[1]中南工学院工商管理系,湖南衡阳421001

出　　处：《中南工学院学报》2000年第3期71-73,78,共4页

摘　　要：计算机在会计中的推广应用 ,在强化会计职能的同时 ,也使会计核算的方法、程序等发生了巨大变革 ,传统会计下的审计轨迹有的已消失 ,有的以新的形式出现 ,给审计工作增加了新内容 ,提出了新要求 .The generalization of computerized accounting has brought about great changes in accounting methods and accounting procedure,and has intensified the accounting functions as well.Some of the traditional audit trails have disappeared,some have changed into new forms.It has renewed the content of audit ,and brought new requirements to it.This paper mainly discusses about the changes and countermeasures to these changes of the audit trail on condition of the computerized accounting.

关 键 词：电算会计系统 审计 审计轨迹 

分 类 号：F239.6[经济管理—会计学] F232[经济管理—国民经济]