摘要
随着会计电算化的推广和普及,计算机审计应运而生。本文从计算机审计的概念入手,深入剖析了我国计算机审计存在的主要问题,如法律法规不完善、审计人才资源贫乏、审计软件短缺等,并在此基础上提出了具体的解决办法。
Along with the fast development and wide spread use of computerized accounting, computer audit is emerging to adapt the changes. This paper analyzes the major problems existed in the application of computer audit in China from the conception of computer audit ,such as inadequate legal framework, the serious deficiencies of auditing talents ,the lack of auditing soft. Base on this analysis, the author puts forward to solve such problems.
出处
《农业网络信息》
2007年第3期99-100,103,共3页
Agriculture Network Information
关键词
计算机审计
会计电算化
信息系统
Computer audit
Computerized accounting
Information system
