电子计算机在审计中的应用,从Excel在审计中的应用看计算机辅助审计

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原文档由会员 痴狂少年 发布

从Excel在审计中的应用看计算机辅助审计

全文25页 约21000字 图文兼备 注释明了 电算会计的好帮手

内容提要：在会计电算化日益普及，企业日益发展；交易日益扩大和复杂的今天，传统的手工审计已越来越不能适应现代审计的需要；会计电算化对传统的会计理论和实务产生了重大影响，当然也会影响到为达到有效的内部控制而采取的组织结构和业务程序，必然对传统的审计产生很大的影响。所以，必须制定与新情况相适应的计算机审计准则以及计算机审计方法，以利开展计算机审计工作。与此同时，计算机审计准则的制定和计算机审计工作的开展将会对会计电算化的发展产生积极的推动作用。会计师事务所借助计算机技术来解决会计电算化所出现的问题，已成为审计发展的方向。本文以研究Excel电子表格软件在辅助审计中的应用为重点，讨论了计算机辅助审计的必要性，可行性和合理性。

Contents brief summary: In the accountancy the machine-readable 化 is increasingly universal, and the business enterprise increasingly develop; Trade to increasingly extend with complicated today that handicraft audit, the tradition can already and less and less adapt to the demand of the modern audit; The machine-readable 化 of accountancy is right tradition of the accountancy theories produced the important influence with actual situation, and certainly also can affect to for attaining validate of inner part control but audit that adopt that buildup construction with business procedure, by all means right tradition produce very big influence. Therefore, must establish with the calculator that the new circumstance went with should to audit the standard and calculator the audit the method, for the convenience of open the exhibition calculator the audit the work. With this at the same time, the calculator audit the standard's establishment to audit with calculator to work of open the development that exhibition will produce the positive push function to machine-readable 化 of accountancy. The accounting firm ask for helps the calculator technique to resolve the machine-readable direction for problem for appearing, have becoming the audit development of 化 of accountancy. This text is to study the Excel electronics form the software at lend support to the application in the audit to point, and discuss the calculator to lend support to the audit's necessity, possibility with the rationality.