| 浅析电子化工作底稿在审计中的应用 |
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| 引用本文： | 夏虹,李智强,金奕敏. 浅析电子化工作底稿在审计中的应用[J]. 东华理工学院学报, 2009, 28(3): 209-212 |
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| 作者姓名： | 夏虹 李智强 金奕敏 |
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| 作者单位： | 东华理工大学经管学院,江西,抚州,344000 |
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| 摘 要： | 审计工作底稿会随着电子计算机技术的发展而趋向于新的表现形态，管理信息电子化的发展也对审计工作底稿的技术方法提出了新的要求。国内会计师事务所电子化工作底稿应用程度与国际大型会计师事务所相比存在明显的差距，文章分析了审计实践中电子化工作底稿应用存在的一些问题，并提出了提高电子化审计工作底稿应用水平的建议。
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| 关 键 词： | 会计师事务所 计算机审计 电子化审计工作底稿 |
Brief Analysis About The Application of Electronic Audit Working Papers |
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| XIA Hong,LI Zhi-qiang,JIN Yi-min. Brief Analysis About The Application of Electronic Audit Working Papers[J]. Journal of East China Institute of Technology, 2009, 28(3): 209-212 |
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| Authors: | XIA Hong LI Zhi-qiang JIN Yi-min |
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| Affiliation: | XIA Hong,LI Zhi-qiang,JIN Yi-min(Faculty of Economy and Management,East China Institute of Technology,Fuzhou 344000,China) |
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| Abstract: | With the development of computer technology,the audit working papers have new forms.The electronic development of management information puts forward new requirements on the techniques and methods of audit working papers.An obvious gap exists in the application of electronic working papers between national accounting offices and large international accounting offices.This article analyzes some problems in the practical application of electronic audit working papers,and gives advice to improve the applicatio... |
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| Keywords: | accounting office computer audit electronic audit working papers |
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