浅谈计算机审计

On the Computerized Auditing

计算机化是一场革命,审计工作人员不懂计算机,不掌握相应的技术,就"进不了门,打不开帐",就会失去审计的资格。开展计算机审计能使审计技术更加先进、审计领域更加宽广、审计信息更加及时,使审计真正成为高层次的监督。

The explains the definition and the necessity of the computerized auditing. It also illustrates the problems and the developing trend of the computerized auditing . It states that the computerized auditing can make the auditing technique more advanced , more advanced level and can expand the auditing fields and supply the accurate auditing information .