| 关于电算化会计帐表审计问题的探讨 |
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| 引用本文： | 朱道才. 关于电算化会计帐表审计问题的探讨[J]. 安徽广播电视大学学报, 2004, 0(1): 35-37 |
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| 作者姓名： | 朱道才 |
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| 作者单位： | 安徽财贸学院,安徽,蚌埠,233041 |
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| 摘 要： | 文章阐述了电算化会计帐表审计的前提,即保证电子数据的原始性,提出了电算化会计帐表审计的开展方式和实施步骤,并就目前开展电算化会计帐表审计宜采用的方法和审计要点提出了自己的一些看法.
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| 关 键 词： | 电算化会计 帐表审计 前提 步骤 方法 要点 |
| 文章编号： | 1008-6021(2004)01-0035-03 |
| 修稿时间： | 2003-12-10 |
On the Audit of Accounts and Tables in Electronic Data Processing Accounting |
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| ZHU Dao-cai. On the Audit of Accounts and Tables in Electronic Data Processing Accounting[J]. Journal of Anhui Television University, 2004, 0(1): 35-37 |
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| Authors: | ZHU Dao-cai |
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| Abstract: | This article expounds the prerequisite of auditing accounts and tables in electronic data processing accounting, which is to ensure the origin of electronic data. It puts forward the methods and procedure of carring out electronic data processing accounting audit. The article also gives some views on the key points about it. |
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| Keywords: | electronic data processing accounting audit of accounts and tables prerequisite procedure method key points |
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