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
在信息化迅速发展的今天,经济活动记录的处理技术已经向电子化、集成化、广域化、数字化和无纸化的方向发展。会计工作的技术手段能够跟随着信息化的步伐,许多单位已经实现了会计电算化。而审计的技术手段却相对滞后,绝大多数的审计仍然是“绕过计算机审计”。这给审计工作提出了挑战:作为审计人员,如果不懂计算机审计,在不久的将来就会失去审计的资格。同时,也给审计工作提供了新的发展机遇,促使审计工作向更高层次迈进。在计算机化会计系统环境下,传统审计技术和方法中的相当一部分仍然可利用,但是计算机数据处理与手工处理有许多不同点,从而产生许多独特的计算机审计技术和工具。本文通过对会计电算化系统下的审计的涵义、特点、方法以及电算会计化下的审计实施的内容的研究,看到了会计电算化系统下的审计所存在的问题,并列出了一系列的解决方法和应付对策。在计算机化会计系统环境下,传统审计技术和方法中的相当一部分仍然可利用,但是计算机数据处理与手工处理有许多不同点,从而产生许多独特的计算机审计技术和工具。

【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