计算机辅助审计软件开发初探-会计学专业论文.docxVIP

内容提要随希储怠技术的发眨，计算J|!『l程箨行备受的麻用c!=l}-t菔扩大，在会计镞域缎綦本的、 内容提要 随希储怠技术的发眨，计算J|!『l程箨行备受的麻用c!=l}-t菔扩大，在会计镞域缎綦本的、 最蒋遮的跫会计}毡豁化，嘲内许多龛辫、lk啦能都已使刈{tl镎化会计软件，栩倍疆i久的将米 我翻耨宠全实现扶终绞的手』。账商会计魄予嫉的转变，黼绝大多数会计师(审计)事务再吁 迈停留在手王审计。j二。手：】：审训无法对电子账进行有效的测试，旦传统的审计方法和审计 11．具效率低，成本大，风险高，无法适应会计数据电子化的需要，因此迫切嚣婴能适应现 代审计的謦求的邋梢计算橇辅渤审计较件系统。 本文主螫分为赢个部分：强嚣围肉利爝计算税送行辚躜审计酶现状及必绥谯研究：禽 内主要几种审讨软件的介绍及评价；期辫的计算机辅助审计软件应实现的功能分丰斤；以实 铡实现所期餐审计较件的部分功能；未来审计方式勰展望。惑的来说，文章从如何剥用讨一 髯裰解决攀诗游题入芋，积极探讨蹙会诗邀算纯系统中，蜜德计算瓿辅麓誊诗鹣淘遂。 关键词：计豁橇辅助审计 审讲软件 会毒{“电棼化 手工审计 审计信怠仡 ABSTRACTWith ABSTRACT With the development of information technology,the application of computer on each industry has been extended，The busic way in Accounting is Computerized Accounting Information System(CAIS)，Nowadays many companys in our country have already began to use Computerized Accounting Information Software。We have confidence that the transition from handworked accounting to computerized accounting will completely fulfilled several years later．Even though，many domestic accounting firms still lie in handworked auditing which can not test computerized accounting data effectively． Furthurmore，the mothods and tools of traditional auditing will lead to low efficiency,high cost and high risk。All these could not match the need of computerized accounting data· Thus we need a kind of practical computer aided auditing software to meet the need of modern auditing． There are|lVe parts in this thesis：the actuality of Computer Aided Auditing and the importance of its application；introduction and appraisal of the main product of audit software in our country；aualysis of the anticipated function of audit software；a real example to describe the functions of audit software；the developing trend of future audit．In a word，this thesis mainly discussed on how to use computer aided auditing to solve the problems during audit work under the circumstance of computerized accounting information system． Key words：Computer Aided Auditing Audit software Computerized Accounting Information System Han