| 电算审计模拟实习资料的创建及其应用 |
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| 引用本文： | 刘惠利. 电算审计模拟实习资料的创建及其应用[J]. 高教论坛, 2009, 0(3) |
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| 作者姓名： | 刘惠利 |
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| 作者单位： | 湖南理工学院,经济与管理系,湖南,岳阳,414000 |
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| 摘 要： | 审计模拟实习一直是高技会计与审计专业实践性教学的难点.在会计电算化普及的今天,进行电算审计模拟实习意义重大.利用学生电算会计模拟实习资料或收集企业实际会计资料,并据此设计相应的审计工作底稿,创建一套审计模拟实习材料,可以较好地解决电算审计模拟实习难的问题.
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| 关 键 词： | 电算审计 实习资料 创建与运用 |
Foundation and Application of Computer Audit Simulation Practical Material |
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| LIU Hui-li. Foundation and Application of Computer Audit Simulation Practical Material[J]. higher education forum, 2009, 0(3) |
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| Authors: | LIU Hui-li |
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| Affiliation: | Economics and Management Department;Hunan Institute of Science and Technology;Yueyang 414000;China |
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| Abstract: | In universities,the audit simulator practice has been a difficulty of practice teaching of the accounting and auditing profession.Today,as computer accountant is popular,the computer audit simulation practice will be significant.Simulates the practice material using student computer accountant or the collection enterprise actual accounting data,and designs the corresponding audit working paper according to the above,founds a set of audit simulation practice material,it would be better in solving the compute... |
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| Keywords: | computer audit practical material foundation and application |
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