摘要
随着审计信息化水平的逐年深入,传统的审计经验和方法已经不能解决所有的工作问题。在信息化时代,总结归纳全新的审计方法,尤其是针对信息系统和各种电子数据的审计方法,显得格外紧迫。本文讨论了审计工作中电子财务数据表的特征,给出一个基本分析方法,并使用两个典型财务软件作为案例,验证了方法的有效性。
With the development of IT audit, the traditional audit experience and methods are inadaptable to the entire situa- tion in work. It is important to build new IT audit method to adept to the E - finance data and information financial system. This paper discusses the features of E - finance database tables and gives out a basic analysis method of it. Two typical financial soft wares are introduced to prove the validity of the method.
