会计信息化审计-会计学专业论文.docxVIP

垒!!!!∑!!垒!!!!!!!!g!!堡婴!!!!!!：!!!翌皇!!!!!gAbstraction 垒!!!!∑!!垒!!!!!!!!g!!堡婴!!!!!!：!!!翌皇!!!!!g Abstraction With the application and development of modem information technology， especially intemet technology in the field of accounting，accounting technology has leaped from comperized accounting to informational accounting．Although there are all kinds ofperceptions about the concept ofcomperized accounting，the fundamental concept of comperized accounting is the reformation of the current accounting information system in a certain enterprise utilizing modem information technology comprehensively，emphasizing the reliance on its Accounting Information System (AIS)by the enterprise．However，heavy reliance on the system may elicit tremendous risk．If not well regulated．the accuracy of the infonnation provided by the Accounting Information System will not be guaranteed；cheating wim the use of computer may arise；even the system may be paralyzed to malfunction，thus affecting the well—being of the enterprise．Therefore，many large—scale organizations in developed countries pay great attention to the control of the security and stability of the Accounting Information System and they hire professional auditors to audit their AIS with a high salary，which makes informational accounting auditing a popular profession． But due to some subjective and objective limitations，informational accounting auditing is still a newly—bom auditing service in China．Research in this field is still in an exploratory phase，which leads to the incompleteness ofthe theory，method，and technology system development in the current informational accounting auditing field． Aiming at this situation，this thesis will discuss the generation，objectives， characteristics，as well as the models of the informational accounting auditing。 Comparative analysis will be used to compare informational accounting with financial auditing under IT enviromnent，thus explaining the fundamental ideas of informational accounting aud