| 网络环境下会计电算化系统的审计风险防范与对策 |
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| 引用本文： | 张瑜东.网络环境下会计电算化系统的审计风险防范与对策[J].广东技术师范学院学报,2011(2):56-58,139. |
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| 作者姓名： | 张瑜东 |
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| 作者单位： | 广东技术师范学院; |
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| 摘 要： | 随着全球信息网络技术的迅猛发展,我国大部分企事业单位都实现了会计电算化,不少单位甩掉了手工记账,采用了局域网来管理财务。网络化电算系统弥补了单机电算化系统的不足,使电算化系统的内部控制更加严密,极大地方便了会计业务处理,保证了会计信息质量,但同时又对审计工作提出了新的挑战。本文针对网络环境下会计信息系统的特点,对审计工作面临的风险进行分析,并提出审计风险防范及对策。
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| 关 键 词： | 审计 网络 会计 |
Prevention and Countermeasures of Audit Risk in Computerized Accounting System under Network Environment |
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| ZHANG Yudong.Prevention and Countermeasures of Audit Risk in Computerized Accounting System under Network Environment[J].Journal of Guangdong Polytechnic Normal University,2011(2):56-58,139. |
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| Authors: | ZHANG Yudong |
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| Institution: | ZHANG Yudong (Guangdong Polytechnic Normal University,Guangzhou,510665) |
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| Abstract: | With the rapid development of global information network technology,most of work units in China have realized the accounting computerization.Lots of work units adopt local area network to manage finance,which provides great convenience to the management of accounting and guarantee the quality of accounting information.Meanwhile,the auditing is facing new challenges.This paper,according to the characteristics of accounting information system under network environment,analyzes the risks confronted by auditing... |
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| Keywords: | audit network accounting |
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