摘要
信息技术日新月异,网络财务和电子商务被各类企业广泛使用,会计电算化逐渐在各个领域普及,引起了以此为基础的审计工作的深远变革。从现代审计风险模型角度阐述了在电算化系统下会计工作对审计的影响,进而提出了一系列在审计领域有效的对策。
With the development of the Information technology,network finance and electronic business affairs are widely used by all types of enterprises computerization and accounting gradually spread in various fields.So it brings far-reaching changes in the audit work.This article elaborates the influence of accounting computerization to audit risks from the perspective of modern audit risk model.Then it put forward a series of effective countermeasures in the field of audit.
出处
《经济研究导刊》
2011年第30期90-91,共2页
Economic Research Guide
关键词
会计电算化
审计风险
策略
accounting computerization
audit risks
countermeasures
