《完善我国计算机审计的对策》-毕业论文.docVIP

PAGE w 山 东 工 商 学 院 SHANDONG INSTITUTE OF BUSINESS AND TECHNOLOGY 毕业论文(设计) GRADUATION　THESIS　（DESIGN） 论文（设计）题目 Title Of Thesis（Design） 　完善我国计算机审计的对策　 　 分院（系别） Department 　会计学院　 专　　业 Specialty 会计学 班 级 Class 　 　 学 号 Number 　　 论文（设计）作者 Author of Thesis（Design） 　　 论文完成日期 Date 论文（设计）指导教师 Advisor 　　 指导教师职称 The Title of Advisor 　　副教授 　 w 完善我国计算机审计的对策 CONSUMMATES OUR COUNTRY COMPUTERIZED AUDIT THE COUNTERMEASURE 摘 要 计算机会计系统具有和手工会计系统完全不同的特点,这给审计工作带来巨大影响。会计电算化的实施,大大提高了会计信息处理的速度和准确性,能为用户提供及时、准确的会计信息,但这也给审计工作带来很大的影响,使审计的线索、环境、内容、技术等都发生了很大变化。为适应审计工作计算机化的需要,我们应更新审计观念,改变审计方法,培养和配备新型审计人才。本文主要论述了四个方面的问题：完善我国计算机审计的必要性；我国开展计算机审计的现状；我国开展计算机审计工作中存在的问题及成因；完善我国计算机审计的对策。总体来说，文章通过论述会计电算化引起的审计内容和方式的改变，相应的提出了一些相应的审计对策。 关键词：计算机审计；传统审计；完善；对策 Abstract Computerized Accounting system is quite different from traditional accounting, which brings a significant impact on audit work. The implementation of computerized accounting has greatly improved the processing speed and accuracy of accounting information, at the same time it is able to provide users with timely and accurate accounting information. But this also brings great impact on audit work, so that the audit trails, the environment, content, technologies have undergone great changes. In order to meet the needs of computerized audit work, we should update the audit concepts, exchange audit methodology, train and equip the new audit professionals. This paper discusses four areas: Improvement of the necessity of computer audit ; the status of China to carry out computer audit; the problems and causes of China to carry out computer audit work; Improve the Countermeasure of China's Computer Audit. Generally speaking, the article discusses computerized accounting caused by the audit of the content and changes in the way and constructively made a number of relevant audit Countermeasure. Keywords: Computer Audit; Traditional audit; Perfect; Countermeasure 目 录 TOC \o "1-3" \h \z \u HYPERLINK \l "_Toc244437635" 一、完善我国计算机审计的必要