计算机审计

· 重庆大学电子音像出版社有限公司
Ebook
323
Pages

About this ebook

本教材主要講述利用計算機技術和審計軟件對會計信息系統進行審計的知識,內容包括:計算機審計的概述、電子數據審計、審計準備、審計查詢、審計分析、計算機審計前沿、計算機審計實訓等內容。通過本教材的學習,使學生掌握計算機審計的有關概念、理論、原理。使學生在實驗過程中能根據不同的假設條件設計不同的審計模擬實驗方案,通過審計計劃的編制、審計實施過程、編制審計報告和管理建議書等實驗操作熟悉審計全過程,加深學生對各種審計方法的概念和操作規程的理解。

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