计算机辅助审计:基本思路与方法--一个基于《通用审计软件》的证券公司计算机辅助审计案例

Computer Assistance Audit the Basic Thinking and Way --an Computer Assistance Audit Case Based on for Security Corporation

摘要:

计算机辅助审计是当前各级政府审计机关提高审计效率、实现审计现代化的主攻方向。文章提供一个计算机辅助审计实例，旨在梳理计算机辅助审计的基本思路和方法，分析总结可借鉴参考的启示和体会，共同促进计算机审计水平的提高。

Abstract:

The computer assistance audit is the main method to increase the audit efficiency of all-level governmental audit departments and to realize audit modernization. This article writes about a computer assistance audit example to show the basic thinking and way on computer assistance audit. It also analyses and summarizes the revelation and what one have learned which can been used for reference to promote the computer audit standard together.