摘要
21世纪是信息技术快速发展的时代,对于当下会计审计工作而言,计算机的应用提高了工作的效率,同时也在一定程度上降低了会计审计的风险。但是,随着近几年市场经济发展速度的不断提升,影响会计审计风险的因素也变得越来越多样化了。因此,在利用计算机有效规避审计风险的同时,也要为此提出更具有建设性的信息化审计策略。
The twenty-first Century is the era that the information technology develops rapidly.For the current audit work,the application of computer improves the efficiency of work and reduces the risk of accounting and auditing to a certain extent.However,with the development of market economy in recent years,the factors that affect the risk of accounting audit become more and more diversified.Therefore,the more constructive information audit strategy should be proposed at the same time when the computers are used to effectively avoid the audit risks.
作者
李心怡
LI Xin-yi(Yangzhou Polytechnic Institute, Yangzhou, Jiangsu 225127, China)
出处
《邢台职业技术学院学报》
2017年第4期49-52,共4页
Journal of Xingtai Polytechnic College
关键词
会计审计
风险因素
信息化审计
策略分析
accounting and audit
risk factors
information audit
strategy analysis
