| 刘伟四.电算会计系统下的审计轨迹探讨[J].南华大学学报(自然科学版),2000,(3):.[.Audit Trail and Computerized Accounting[J].Journal of University of South China(Science and Technology),2000,(3):.] |
| 电算会计系统下的审计轨迹探讨 |
| Audit Trail and Computerized Accounting |
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| DOI： |
| 中文关键词: 电算会计,审计,审计轨迹 |
| 英文关键词:computerized accounting,audit,audit trail |
| 基金项目: |
| 刘伟四 |
| 中南工学院工商管理系!湖南衡阳421001 |
| 摘要点击次数: 1041 |
| 全文下载次数: 4 |
| 中文摘要: |
| 计算机在会计中的推广应用 ,在强化会计职能的同时 ,也使会计核算的方法、程序等发生了巨大变革 ,传统会计下的审计轨迹有的已消失 ,有的以新的形式出现 ,给审计工作增加了新内容 ,提出了新要求 .本文就电算会计下审计轨迹的变化与对策进行了初步探讨 |
| 英文摘要: |
| The generalization of computerized accounting has brought about great changes in accounting methods and accounting procedure,and has intensified the accounting functions as well.Some of the traditional audit trails have disappeared,some have changed into new forms.It has renewed the content of audit ,and brought new requirements to it.This paper mainly discusses about the changes and countermeasures to these changes of the audit trail on condition of the computerized accounting. |
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