计算机信息系统环境下的审计  

Auditing under the Circumstances of Computer Inforsnation System

作　　者：吴万才[1] 

机构地区：[1]甘肃广播电视大学审计科,甘肃兰州730030

出　　处：《甘肃广播电视大学学报》2003年第2期28-30,共3页Journal of Gansu Radio & Television University

摘　　要：实现会计电算化后,极大地方便了会计核算,同时,对审计工作也提出了新的挑战。从计算机会计系统对审计的影响入手,对计算机信息系统环境下审计的内容和技术进行探讨是十分必要的。After implementing computerized accounting system, it provides convenience for the calculating of accounting. At the same time, it brings forwards new challenges for the auditing work. This article starts with the influence, which the computer accounting system brings to auditing, puts forwards the content and technique of auditing under the circumstances of computer.

关 键 词：计算机会计系统 审计内容 审计技术 

分 类 号：F279.1[经济管理—企业管理]