急!!审计论文中文摘要麻烦帮我翻译一下!!
来源:百度知道 编辑:UC知道 时间:2024/06/18 03:43:27
【关键词】会计电算化 审计 计算机审计 审计电算化
In the rapid development of information technology today, economic activity has been recorded in the electronic processing technology, integrated, wide-area, digital and paperless direction. Accounting technical means to follow the pace of information, many units have achieved the computerized accounting. The audit of the technical means it has lagged behind, the vast majority of the audit is still a "bypass the computer audit." This audit work to pose a challenge: As the audit staff, do not know if the computer audit, in the near future we will lose the audit qualifications. At the same time, to audit the work provides a new opportunity for development, to audit work to a higher level forward. In the computerized accounting system environment, the traditional audit techniques and methods in a considerable part is still available, but computer data processing and manual processing there are many different points, resulting in many unique computer auditing techniques and to