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随着信息技术的飞速发展,越来越多的企业实现了会计电算化,信息技术已经融入企业经济的各个环节。大量的会计数据通过网络从企业内外有关的各部门直接采集,企业内外的各部门也可根据授权,通过互联网直接获取信息。审计环境、审计方法等都发生了很多变化,但审计信息化的实现步伐却落后于会计电算化的实现步伐,这加大了电算化审计风险,给传统审计工作带来了一系列的影响。
With the rapid development of information technology, more and more enterprises have realized the computerized accounting, and information technology has been integrated into all aspects of the enterprise economy. A large number of accounting data through the network directly from the relevant departments within the enterprise collection, the various departments within and outside the enterprise can also be authorized, through the Internet access to information directly. Auditing environment and auditing methods, many changes have taken place. However, the pace of auditing informatization lags behind the pace of accounting computerization, which increases the risk of computerized auditing and brings a series of influences.