计算机辅助采集审计证据的方法研究

Research on the Methods of Computer Assistance Gathering Audit Evidence

计算机信息技术迅猛发展给审计证据的采集工作造成巨大冲击,手工采集审计证据的方法在某些情况下已经无能为力,我们应该如何应对新的挑战?全文阐述了计算机信息处理环境对审计证据采集工作的影响,并探讨了计算机辅助采集审计证据的技术以及应该注意的一些问题。

The computer information technology developing fast had the huge impact for collecting the audit evidence. Collecting the audit evidence by hand has already to be helpless in certain situations. How should we answer the new challenge？ This paper has stated the influence on collecting the audit evidence under computer information environment, and has discussed some techniques of collecting the audit evidence as well as what should pay attention to.