| 我国EDP系统审计的必要性及实现途径探析 |
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| 引用本文： | 李青云. 我国EDP系统审计的必要性及实现途径探析[J]. 西安石油大学学报(社会科学版), 2002, 11(2): 47-49 |
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| 作者姓名： | 李青云 |
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| 作者单位： | 胜利油田有限公司孤岛采油厂，山东东营257231 |
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| 摘 要： | 从我国EDP系统现状出发，联系EDP系统自身特点及其对会计、审计的重要影响，论证了我国EDP系统审计的必要性。同时，通过对EDP系统审计一般方法比较，对我国EDP系统审计实现途径进行了理论探索。
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| 关 键 词： | EDP系统 审计 必要性 |
EDP System Auditing in China: Necessity and Approaches |
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| LI Qingyun. EDP System Auditing in China: Necessity and Approaches[J]. Journal of Xi‘an Shiyou University:Social Science Edition, 2002, 11(2): 47-49 |
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| Authors: | LI Qingyun |
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| Abstract: | Abstract: The necessity for EDP system auditing in China is justified in light of the application of EDPsystem in China, the charateristics of EDP system, and its great impact on accounting and auditing. Theapproaches to EDP system auditing in China are explored theoretically by comparing the general ways forEDP system auditing. |
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| Keywords: | EDP system auditing necessity |
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