会计信息化对审计的影响及其对策.doc
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会计信息化对审计的影响及其对策,[摘要]会计信息化导致在会计数据处理和工作效能等方面发生了根本的变化，从而对审计线索、审计内容、审计技术、内部控制和审计人员产生了影响。为此，应当要健全审计的法律法规体系、完善会计信息化的审计方法、加强审计软件技术的开发和提高审计人员的业务素质，以适应会计信息化的审计需要。[关键词]会计信息化 审计 影响 对策abst...
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[摘 要]会计信息化导致在会计数据处理和工作效能等方面发生了根本的变化，从而对审计线索、审计内容、审计技术、内部控制和审计人员产生了影响。为此，应当要健全审计的法律法规体系、完善会计信息化的审计方法、加强审计软件技术的开发和提高审计人员的业务素质，以适应会计信息化的审计需要。
[关键词]会计信息化 审计 影响 对策
Abstract: Accounting information in accounting data processing and work efficiency etc. Has changed fundamentally, thus to audit clues, audit contents, audit, internal control technology and auditors. Therefore, should perfect auditing system of laws and regulations, improve the auditing accounting informationization method, strengthen the audit software technology development and improve the auditing personnel's service quality, in order to adapt to the accounting information to the audit.
Key word: Accounting information; audit; influence; countermeasure
[关键词]会计信息化 审计 影响 对策
Abstract: Accounting information in accounting data processing and work efficiency etc. Has changed fundamentally, thus to audit clues, audit contents, audit, internal control technology and auditors. Therefore, should perfect auditing system of laws and regulations, improve the auditing accounting informationization method, strengthen the audit software technology development and improve the auditing personnel's service quality, in order to adapt to the accounting information to the audit.
Key word: Accounting information; audit; influence; countermeasure
