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当会计由手工处理方法逐步地转向会计电算化信息系统时,会计资料的收集、整理和传递程序都发生了重大改变。绝大多数的可见性资料转入了计算机内部处理,并在磁性介质中存储,尤其多道程序设计能力的开发、远程通讯网络的增加,使审计工作在方法及实施步骤上都更加复杂和困难。本文从对会计电算化舞弊的手法分析开始,论述了在会计电算化环境下审计实践教学的改革,采用新的教学内容使我校审计毕业生毕业后能够适应新的审计环境的要求。
When accounting is gradually shifted from manual processing to computerized accounting information systems, major changes have taken place in the collection, collation and delivery of accounting data. The vast majority of visibility information has been transferred to computer internal processing and stored in magnetic media. In particular, the development of multi-channel programming capabilities and the increase of telecommunication networks have made the audit more complex and difficult in terms of methods and implementation steps . This article begins with the analysis of accounting computerization fraud, discusses the reform of audit practice teaching in the context of computerized accounting, and adopts new teaching contents to meet the requirements of the new audit environment upon graduation.