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0 概述电算化审计是传统的手工审计相对应的概念 ,传统的手工审计是指在手工操作下对手工信息系统所进行的审计 ,电算化审计则是审计人员用手工的或电算化的审计方法、技术的程序对电算化或手工信息系统所进行的审计。可见 ,电算化审计的范畴包括如下三种 :用手工的方法对电算
0 Overview Computerized auditing is the traditional concept of manual auditing. Traditional manual auditing means manual auditing of manual information systems by manual operation. Computerized auditing refers to auditing by hand or computerized Audit method, technical procedures for computerized or manual information system conducted by the audit. Can be seen that the scope of computerized audit include the following three: the manual method of computing