计算机在合并财务报表审计中的运用

Use of Computer in the Audit of Consolidated Financial Statements

随着企业集团化现象越来越普遍,通过合并财务报表审计对企业集团的整体财务状况、经营成果和现金流量进行综合评价显得尤为重要。本文就如何利用计算机对企业合并财务报表进行辅助审计提出基本思路和实现方法,旨在促进计算机在审计实践工作中的运用,提高审计效率。

With increasingly common phenomenon of grouping enterprise, it is particularly important to make a comprehensive evaluation of the enterprise group＇s overall financial position, operating results and cash flows by the audit of consolidated financial statements. This paper proposes the basic ideas and implementation methods on how to use computerassisted audit for enterprises consolidated financial statements, aimed at promoting the use of computer in the audit practice and to improve its efficiency.