摘要
计算机技术在审计工作中的应用,是现代审计工作方式变化的一次飞跃,与传统审计方式相比,它在许多方面发挥出了巨大的优势。但由于计算机审计在实践中应用时间较短,在实际应用中出现的许多问题和不足。本文将从法律角度进行研究,并提出政策建议。
The application of the computer in the auditing is a great leap in the reform of the modern auditing modes. Compared with the traditional mode, it has many advantages. Since the time of the application of computer auditing is still short, many problems and shortages are met in the practical application. The thesis makes a research from a legal point of view and suggestions are given.
出处
《价值工程》
2010年第4期11-11,共1页
Value Engineering
关键词
计算机
审计
问题
对策
computer
auditing
problem
strategy
