摘要
从审计对象和审计线索的变化、会计系统内部控制的变化、审计技术方法的变化、审计内容的变化、网络安全本身的风险以及内部管理人员素质6个方面,探讨了会计电算化应用中给审计工作带来的风险,并指出应对这些风险时所应采取的措施。
From six aspects of the variation of the auditing objects and auditing traces, the variation of the accounting system＇s internal control, the variation of the auditing methods, the variation of the auditing contents, the risks of the network security, and the lower quality of the internal managerial personnel, this paper probes into the risks brought about by the application of the accounting computerization to the auditing work, and puts forward some measures that should be taken for dealing with these risks.
出处
《科技情报开发与经济》
2006年第8期132-133,共2页
Sci-Tech Information Development & Economy
关键词
会计电算化
审计工作
审计风险
accounting computerization
auditing work
auditing risk
