地方审计机关计算机辅助审计的制约因素及对策

Restriction Factors and Countermeasures of Computer-aided Audit in Local Auditing Bodies

制约地方审计机关计算机辅助审计发展的因素有思想观念、审计环境、人员素质、审计软件、信息化经费和信息 资源等,为推动地方计算机辅助审计工作发展,可针对此提出相应的对策。

Auditing environment, personnel quality, auditing software, funds and information resources restricted the development of computer-aided audit. And corresponding countermeasures are put forward to promote the work of audit in locality.