[网络系统对审计的影响中英文翻译.docVIP

网络系统对审计的影响中英文翻译 Translation of English network system audit influence 在计算机网络技术高速发展的今天，许多企业以内部网络（Intranet）为手段和Intranet网融为一体，使其会计信息的处理越来越数字化，和手工操作或单机运行下的会计信息的输入、传递、处理和输出有了很大差别，这就给传统审计提出了新的要求，本文就网络系统对审计的影响提出一些看法。 In the rapid development of computer network technology today, many enterprises in the internal network ( Intranet ) for com. Method and Intranet network, make the accounting information more and more digitized, and manual operation or stand-alone operation of accounting information input, transfer, processing and output of the difference, which gives the traditional audit forward the new requirements, this paper puts forward some opinions on the network system influence on audit. 　　计算机网络是通过数据传输和数据交换网，利用通信线路把分布不同地点的多台电子计算机、大容量存贮器、各种输入输出设备等互相连接在一起的一个系统。这个系统最大的特征就是资源可以共享。在这种网络系统中，各用户对所管理的不同方面负责，通过中心控制器将各自的信息进行适当交换，并可根据需要有选择地利用对方的系统进行有关操作（需授权）。有的采用联机数据输入技术，输入数据时不产生和留下原始凭证，或者采用实时文件更新技术，各原始数据在输入计算机后，立即处理，数据文件随时都在更新，而且计算机也不会随时打印信息处理结果，也就是没有输出信息。 The computer network is a network through the data transmission and data, via a communication line to a system of multiple computers, distribution of different locations of the large capacity memory, all the input and output devices connected together. You can share this system is the biggest characteristic of resources. In this system, the user is responsible for different aspects of the management, the information exchange through the center controller is appropriate, and can be selectively use the other system on the operation ( licensed). Some use online data input technology, and leave the original certificate does not generate input data, or real-time file update technology, the original data processed immediately in the input computer, at any time, data files are updated, and the computer will not always print information processing results, there is no output information. 　　计算机网络的特征和处理会计信息的方式极大影响了传统审计，从以下几个方面我们可以窥见一斑。 Computer network characteristics and processing of accounting information greatly affected the tra