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当今计算机技术的迅猛发展和广泛应用,使社会政治、经济、文化等方面产生了巨大的、深刻的变化。在这种变化了的审计环境中,加强电算化系统审计理论与实践的研究和探索,已成为当今世界各国审计的一个重要特征。它对于审计事业的发展具有重要意义,不仅有利于保障并不断改善审计工作的质量、效率和权威性,也有利于促进审计工作方法和手段的现代化。可以断言,审计工作运用和介入电算化系统的程度是今后衡量审计水平和质量的一个重要标志。
The rapid development and widespread application of computer technology have brought about tremendous and profound changes in social politics, economy and culture. In such a changing audit environment, the research and exploration on how to strengthen the theory and practice of computerized auditing has become an important feature of auditing in all countries around the world. It is of great significance to the development of the audit business, which not only helps to ensure and continuously improve the quality, efficiency and authority of the audit work, but also facilitates the modernization of audit methods and methods. It can be asserted that the extent to which audit work is used and intervened in computerized systems is an important indicator of the level and quality of audits in the future.