| 试论会计电算化环境下的审计问题 |
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| 引用本文： | 王少营,魏静.试论会计电算化环境下的审计问题[J].临沧师范高等专科学校学报,2008,17(3). |
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| 作者姓名： | 王少营 魏静 |
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| 作者单位： | [1]聊城职业技术学院,山东聊城252000 [2]聊城大学东昌学院英语系,山东聊城252000 |
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| 摘 要： | 电算化会计是会计发展的必然方向，由于电算化会计与手工会计无论在会计基础还是在会计工作方法方面存在着很大的差别，因此，传统的财务审计在新的条件下就显得不适应，必须进行补充和完善，文章拟就电算化会计下的审计程序和审计内容谈些粗浅的看法以及对审计的影响。
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| 关 键 词： | 电算化会计 审计程序 矩阵分析 战略矩阵匹配 |
ON the Audit System under the Computerization Accountant |
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| WANG Shao-ying WEI Jing.ON the Audit System under the Computerization Accountant[J].Journal of Lincang Education College,2008,17(3). |
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| Authors: | WANG Shao-ying WEI Jing |
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| Abstract: | Computerization accountant is the inevitable direction toward which accountant work develops.Since there are much difference between whether in accountancy foundation or in accountant method for both computer calculation and manual one,the traditional financial audit appears maladjustment under new conditions.To im prove accountant work,this article will discuss about the audit procedure and the audit content in computerization accountant. |
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| Keywords: | Computerization Accountant Audit Procedure Matrix Analysis Strategic Matrix Matching |
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