论文部分内容阅读
随着生产力的发展和新技术革命的兴起.电子计算机日益普及,在信息社会和现代生产条件下,会计工作收集处理的信息急剧增加,传统的一把算盘一支笔为工具的会计信息系统已很难适应社会化大生产及管理现代化的要求。目前,会计电算系统已成为我国现代化管理的重要内容,它的广泛应用同时也给审计的发展带来新的研究课题。如何跟上时代的发展步阀,走出一条电算系统审计的新路子,值得我们每一个审计人员思考。会计电算系统审计的基本任务是审查和评价会计电算系统的可靠性、正确性和效益性。它包括审查会计电算系统内部控制的可靠性,审查系统数据处理的正确性以及评价系统的效益性。由于
With the development of productive forces and the rise of new technological revolutions, the popularization of electronic computers has dramatically increased the amount of information collected and processed by accounting work in the information society and modern production conditions. The traditional accounting information system It is difficult to adapt to the requirements of socialized mass production and management modernization. At present, accounting computer system has become an important part of the modern management in our country. Its wide application also brings new research topics to the development of auditing. How to keep up with the development of the pace of the times, out of a new accounting computer system audit, it is worth every one of our auditors thinking. The basic task of audit of accounting computer system is to review and evaluate the reliability, correctness and profitability of accounting computer system. It includes reviewing the reliability of internal controls in the accounting computer system, reviewing the correctness of the system data processing and evaluating the effectiveness of the system. due to