摘要
计算机辅助审计是目前审计领域研究与应用的一个热点。为了开展计算机辅助审计,一些审计软件被设计出来。结合国内外开展计算机辅助审计的现状,分析了国内外常用审计软件的分类、特点及功能,并从功能上对国内外审计软件进行了比较。在此基础上,分析了审计软件的发展趋势,从而为我国研究与应用审计软件提供了理论和实践上的指导与帮助。
Computer assisted audit (CAA) is an active research domain in audit field. In order to implement computer assisted audit, some audit software were deve-loped. The classifications, characters and functions of common audit software home and overseas were analyzed. And functions of audit software home and overseas were compared. Then, development trend of audit software was analyzed. This study can give guidance in theory and practice to research and use audit software in China.
出处
《计算机科学》
CSCD
北大核心
2009年第2期1-4,25,共5页
Computer Science
基金
国家自然科学基金项目(70701018)
教育部人文社会科学研究“联网审计绩效评价理论与方法研究”(08JC630045)项目
江苏省“青蓝工程”资助
关键词
计算机辅助审计
审计软件
审计技术
Computer assisted audit, Audit software, Audit technologies