| 中国计算机审计发展问题及对策研究 |
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| 引用本文： | 代文锋,齐春泽. 中国计算机审计发展问题及对策研究[J]. 农业网络信息, 2007, 0(3): 99-101 |
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| 作者姓名： | 代文锋 齐春泽 |
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| 作者单位： | 兰州商学院,信息工程学院,甘肃,兰州,730020;兰州商学院,信息工程学院,甘肃,兰州,730020 |
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| 摘 要： | 随着会计电算化的推广和普及，计算机审计应运而生。本文从计算机审计的概念入手，深入剖析了我国计算机审计存在的主要问题，如法律法规不完善、审计人才资源贫乏、审计软件短缺等，并在此基础上提出了具体的解决办法。
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| 关 键 词： | 计算机审计 会计电算化 信息系统 |
| 文章编号： | 1672-6251(2007)03-0099-02 |
| 修稿时间： | 2006-12-15 |
Problem and countermeesure of China computer audit and countermeasure |
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| DAI Wen-feng,QI Chuan-ze. Problem and countermeesure of China computer audit and countermeasure[J]. Agriculture Network Information, 2007, 0(3): 99-101 |
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| Authors: | DAI Wen-feng QI Chuan-ze |
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| Abstract: | Along with the fast development and wide spread use of computerized accounting,computer audit is emerging to adapt the changes.This paper analyzes the major problems existed in the application of computer audit in China from the conception of computer audit,such as inadequate legal framework,the serious deficiencies of auditing talents,the lack of auditing soft.Base on this analysis,the author puts forward countermeasures to solve such problems. |
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| Keywords: | Computer audit Computerized accounting Information system |
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