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由于会计信息系统在我国的研究起步较晚,因此对会计信息系统审计理论的研究和实践的认识还远远不够。本文首先对会计信息系统审计的理论体系进行总结分析,阐述了会计信息系统审计发展的现状和存在的问题,并对存在的问题提出了相应的建议,为会计信息系统审计在我国的发展和推广具有一定的作用。
Because the research of accounting information system in our country started late, so the research on accounting information system audit theory and practice is far from enough. This article first summarizes and analyzes the theoretical system of accounting information system auditing, elaborates the current situation and existing problems of accounting information system auditing development, and puts forward corresponding suggestions to the existing problems, which is the basis for the development and popularization of accounting information system auditing in our country Has a certain effect.