略谈如何运用计算机审计技术开展工作

Talking about How to Use Computer Audit Technique to Develop Work

会计信息处理的电算化推动了计算机审计技术的发展,使得计算机审计系统和电算化会计系统之间有了利用计算机介质快捷传递数据的可能性。计算机审计技术的应用与发展对审计理论与实务、审计方法及技能已产生重大影响,探究运用计算机审计技术开展审计工作十分必要。

Along with accountants information processing realizes the electronic data processing, it promotes the development of the computer audit technique and makes the data transmission possible between computer audit system and accounting system of electronic data processing by the medium of computer. The development and application of computer audit technique makes a great impact on audit theory and practice, audit method and technique. It is very important to research how to apply computer audit technique to develop work.