试论我国计算机辅助审计所面临的问题及对策  

The CAAT Issues and the Related Countermeasure

作　　者：陈哲[1] 

机构地区：[1]长春税务学院研究生部,吉林长春130021

出　　处：《吉林省经济管理干部学院学报》2003年第3期55-56,共2页Journal of Jilin Province Economic Management Cadre College

摘　　要：审计工作在监督企业行为、规范企业工作、保证企业财务信息质量等方面有着重要的作用。但是,当前存在的一些客观原因导致了传统的审计所能够达到的力度和覆盖面难以满足客观要求,失去了审计应该发挥的作用。计算机辅助审计在一定程度上能够克服传统审计的缺点,应尽快实施有效对策,充分发挥审计职能,提高审计质量。Auditing acts an important role in supervising enterprise's action, regulating accountants' work and guaranteeing the quality of the financial information. However , some factors make it difficult for auditors to confirm the quality of the accounting statement. The Computer Aided Auditing Technique (CAAT) sometimes can help auditors make their work well done.The article followed will analyse the CAAT and point out the related countermeasure.

关 键 词：中国 审计工作 计算机辅助审计 审计质量 会计信息失真 会计电算化 

分 类 号：F239.1[经济管理—会计学]