會(huì)計(jì)信息系統(tǒng)審計(jì)研究-免費(fèi)閱讀
【正文】 什么是奮斗？奮斗就是每天很難，可一年一年卻越來(lái)越容易。結(jié)束語(yǔ)會(huì)計(jì)信息系統(tǒng)提高了企業(yè)的會(huì)計(jì)處理能力，同時(shí)也對(duì)會(huì)計(jì)信息系統(tǒng)審計(jì)工作提出了新的要求。第三，在企業(yè)財(cái)務(wù)和管理軟件的數(shù)據(jù)接口上規(guī)定使用統(tǒng)一標(biāo)準(zhǔn)的接口。同時(shí)，需要多部門(mén)的共同努力，制定出與國(guó)際標(biāo)準(zhǔn)趨同的、符合國(guó)情的、具有先進(jìn)性的、完整的、系統(tǒng)的會(huì)計(jì)信息系統(tǒng)審計(jì)理論體系。因此，企業(yè)會(huì)計(jì)信息系統(tǒng)中沒(méi)有審計(jì)接口這一關(guān)鍵的問(wèn)題制約著我國(guó)會(huì)計(jì)信息系統(tǒng)審計(jì)的發(fā)展。3．缺乏一批專(zhuān)業(yè)會(huì)計(jì)信息系統(tǒng)審計(jì)人才會(huì)計(jì)信息系統(tǒng)審計(jì)要求審計(jì)人員具備較高的傳統(tǒng)審計(jì)理論基礎(chǔ)和信息技術(shù)的理論基礎(chǔ)，要求審計(jì)人員必須具有很強(qiáng)的審計(jì)專(zhuān)業(yè)性，同時(shí)，還要在信息系統(tǒng)技術(shù)方面具有較強(qiáng)的專(zhuān)業(yè)知識(shí)。比如，審計(jì)信息系統(tǒng)管理軟件、審計(jì)檢索系統(tǒng)、審計(jì)抽樣軟件、會(huì)計(jì)信息系統(tǒng)軟件等都是我國(guó)實(shí)用和有效的軟件，預(yù)算審計(jì)軟件、外資審計(jì)軟件、工程決算軟件等，則是為了滿足我國(guó)不同行業(yè)的需求而開(kāi)發(fā)的審計(jì)軟件。 ：安全、風(fēng)險(xiǎn)管理與控制[M]．機(jī)械工業(yè)出版社，2011（4）2．審計(jì)信息化初見(jiàn)成效審計(jì)網(wǎng)絡(luò)從出現(xiàn)到發(fā)展，初步形成了局域網(wǎng)、內(nèi)部專(zhuān)用網(wǎng)和互聯(lián)網(wǎng)之間相互獨(dú)立又相互影響的網(wǎng)絡(luò)信息平臺(tái)。在手工會(huì)計(jì)條件下，內(nèi)部控制一般表現(xiàn)為對(duì)人的控制，強(qiáng)調(diào)職責(zé)分清、相互牽制，采用的手段主要是利用紙面信息進(jìn)行手工核對(duì)和檢查，責(zé)任容易明確，結(jié)果也比較直觀。2．會(huì)計(jì)信息系統(tǒng)審計(jì)實(shí)施階段實(shí)施階段是審計(jì)工作的核心，也是會(huì)計(jì)信息系統(tǒng)審計(jì)的核心。內(nèi)部審計(jì)人員要與系統(tǒng)開(kāi)發(fā)人員一起共同參與會(huì)計(jì)信息系統(tǒng)的分析、修正、調(diào)試、運(yùn)行和維護(hù)工作。第二，審計(jì)線索的隱蔽性。[關(guān)鍵詞] 會(huì)計(jì)信息系統(tǒng)；審計(jì)；影響；措施學(xué)習(xí)參考Accounting Information System Audit Research [Abstract] The development and application of modern puter technology in the field of accounting, prompted the accounting information system bee the accounting data acquisition, processing, processing and storage of important way, has brought the profound influence to the development of accounting use of accounting information system, is greatly improve the ability of enterprise accounting, but also puts forward new requirements to accounting information system audit work. As the accounting information system in the field of accounting, financial management, and other application degree unceasing enhancement, the traditional audit in the audit object, audit trail, audit methods and audit environment and the audit risk is affected by the huge, break through the traditional auditing theory framework, the audit theory and practice are put forward new problems and challenges. At present, the accounting information system audit is still in its infancy, the accounting information system audit related laws and regulations and guidelines exist imperfect, weak software versatility, audit personnel quality is not high and low level of audit information sharing problem, restricting the use of accounting information system and development.This article from the perspective of three main analyzes the meaning of accounting information system, existing problems and their solutions. First, this paper expounds the overview of the accounting informa
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