摘要
在会计电算化的环境下,传统的审计技术已经不能适应形势的要求,审计人员应掌握和运用新的审计技术手段,充分利用计算机辅助审计技术和工具,这对提高审计效率,降低审计风险,保证审计质量,有着十分重要的现实意义。
Under the condition of computerizing accounting, the traditional auditing technique can not meet the requirement of new situation, so auditors should master and use new skills to make full use of the computer and other tools to improve their efficiency, reduce the auditing risk and warrant the quality.
关键词
计算机审计
审计软件
电子数据
信息系统
手段
computer auditing
auditing software
electronic data
imformation system
ways
