计算机信息系统环境下审计质量问题及控制研究  

Control of audit quality problems and computer information systems environment under

作　　者：卢进[1] 

机构地区：[1]昆明冶金高等专科学校,云南昆明650033

出　　处：《电子测试》2014年第5期132-133,共2页Electronic Test

摘　　要：会计在实现电算化以后,为会计核算提供了极大的便利条件,提高了核算效率,完善了核算程序,同时,由于初步实现会计电算化,会计审计工作必然会有诸多的不适应。因此,为了会计电算化更好的服务于会计行业,基于计算机信息系统环境的影响,我们有必要对审计的具体内容和政策展开进一步的研究。In the realization of computerized accounting after accounting for the great convenience provided conditions to improve accounting efficiency,improved accounting procedures,and because the initial realization of computerized accounting,accounting and auditing work does not necessarily have a lot of adapt.Therefore,in order to better serve the computerized accounting accounting profession,the impact of computer-based information systems environment,it is necessary for specific content and policy audits for further research.

关 键 词：计算机审计 审计质量 控制策略 

分 类 号：F239.2[经济管理—会计学]