| 开设电算化审计课程的探讨 |
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| 引用本文： | 黄敏,王健,王耘华.开设电算化审计课程的探讨[J].防灾科技学院学报,2007,9(3):94-95,99. |
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| 作者姓名： | 黄敏 王健 王耘华 |
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| 作者单位： | 防灾科技学院,河北三河,065201 |
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| 摘 要： | 随着会计电算化的发展,审计工作面临着新的挑战.本文分析了会计电算化发展对企业审计造成的影响,结合电算化条件下企业会计工作的特点,提出了建立和完善我国电算化审计的方法,并根据我校会计专业现有状况,对开设电算化审计课程的可行性进行了探讨.
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| 关 键 词： | 电算化审计 会计电算化 审计课程烫 |
| 文章编号： | 1673-8047（2007）03-0094-02 |
| 修稿时间： | 2007-01-18 |
A Preliminary Analysis of the Computerized Auditing Curriculum |
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| Huang Min,Wang Jian,Wang Yunhua.A Preliminary Analysis of the Computerized Auditing Curriculum[J].Journal of Institute of Disaster-prevention Science and Technology,2007,9(3):94-95,99. |
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| Authors: | Huang Min Wang Jian Wang Yunhua |
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| Institution: | Institute of Disaster-Prevention Science and Technology, Sanhe, Hebei 065201 |
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| Abstract: | With the development accounting computerization, auditing confronts new challenges, The authors analyze the influence on enterprise auditing caused by the accounting computerization; thinking about the characteristics, we also put forward some countermeasures to establish and improve it. Finally, based on our school conditions, we discuss the feasibility of developing the computerized auditing curriculum. |
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| Keywords: | computerization auditing accounting computerization auditing curriculum |
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