计算机文献（Computer literature）.docVIP

计算机文献（Computer literature） The computer audit is very different from the traditional audit. It is an economic audit, attestation and evaluation function with the computer as the advanced audit tool. It has obvious difference with the traditional audit in the method and the practice aspect. This paper probes into the development of various theories of computer auditing, and summarizes the latest research results of computer auditing. Keywords computer audit; audit risk; auditing standard; Computer audit is a computer based audit tool to carry out economic supervision, verification and evaluation functions of audit methods. The relevant departments of our country have described the computer audit as follows: simply speaking, the computer audit includes checking the data managed by the computer and checking the computer of the management data.. According to the Japanese Accounting procuratorate computer center, computer audit has two meanings: one is the computer system itself including auditing, system installation, cost, and system data, hardware and system environment audit; two is the computer aided audit, including traditional audit by computer means to establish a database audit with the help of computer professional audit department. In the international audit, written by Li Xuerou and Qin Rongsheng, the following definitions are made: computer audit, like General Auditing, is also the function of economic supervision, attestation and evaluation.. Its particularity mainly in two aspects: one is to audit the implementation of economic business and accounting information processing computer system, computer system as the object of the audit; on the other hand, the use of computer assisted audit, computer audit as a tool. To sum up, both the audit of computers and the use of computers for auditing are collectively referred to as computer auditing. As for the computerized audit and computer audit, people are basically the same in content. Visible, the computer audit