信息時(shí)代審計(jì)業(yè)務(wù)的發(fā)展論文-資料下載頁
2025-06-28 03:04本頁面
【正文】 術(shù)應(yīng)用產(chǎn)品；10）消息應(yīng)用軟件。我國注冊(cè)會(huì)計(jì)師要加強(qiáng)信息技術(shù)的后續(xù)教育。此外，我國注冊(cè)會(huì)計(jì)師協(xié)會(huì)應(yīng)該組織力量研究制訂我國的IS審計(jì)執(zhí)業(yè)規(guī)范體系，在吸取傳統(tǒng)審計(jì)業(yè)務(wù)開展的經(jīng)驗(yàn)與教訓(xùn)基礎(chǔ)上做好IS審計(jì)的推動(dòng)與管理工作。[參考文獻(xiàn)] 電子商務(wù)的安全與風(fēng)險(xiǎn)管理[M]. 謝淳 譯 北京：華夏出版社，2001.[M] .北京：北京大學(xué)出版社，2002.Lucy R. IS Auditing: The State of the Profession Going Into the 21st Century[J]. IS Audit amp。 Control Journal, 1999，（4）.Bagranoff N.，Vedrzyk V. The Changing Role of IS Audit Among the Big Five USBased Accounting Firms [J]. IS Control Journal， 2000，（5）.IS Auditing: the Opportunity in Information Age for AuditorMeng Xiuzhuan(College of Applied Sciences and Humanities of Beijing Union University, Beijing 100083,China)Abstract: With the expansion of electronic merce, people pay more and more attention to the reliability of electronics data. The information users urgently need the dependable organization to assure them of the reliability of electronics data and information system. This kind of demand urges the new audit business ——IS audit e forth. IS auditing is the process of collecting and evaluating evidence to determine whether a puter system safeguards assets, maintains data integrity, allows organizational goals to be achieved effectively, and uses resources efficiently. After affiliation of WTO, the challenges and opportunities face Chinese CPA. The CICPA should publicize the IS security, increase people to concern IS audit, guide and grow the market。 give the CPA information technique training。 research our country39。s IS auditing standard to push IS auditing to develop in our country.Key words: information system ；audit；control；assurance 6 /
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