從Excel在審計中的應(yīng)用看計算機輔助審計

全文25頁 約21000字 圖文兼?zhèn)? 注釋明了 電算會計的好幫手

內(nèi)容提要：在會計電算化日益普及，企業(yè)日益發(fā)展；交易日益擴大和復(fù)雜的今天，傳統(tǒng)的手工審計已越來越不能適應(yīng)現(xiàn)代審計的需要；會計電算化對傳統(tǒng)的會計理論和實務(wù)產(chǎn)生了重大影響，當然也會影響到為達到有效的內(nèi)部控制而采取的組織結(jié)構(gòu)和業(yè)務(wù)程序，必然對傳統(tǒng)的審計產(chǎn)生很大的影響。所以，必須制定與新情況相適應(yīng)的計算機審計準則以及計算機審計方法，以利開展計算機審計工作。與此同時，計算機審計準則的制定和計算機審計工作的開展將會對會計電算化的發(fā)展產(chǎn)生積極的推動作用。會計師事務(wù)所借助計算機技術(shù)來解決會計電算化所出現(xiàn)的問題，已成為審計發(fā)展的方向。本文以研究Excel電子表格軟件在輔助審計中的應(yīng)用為重點，討論了計算機輔助審計的必要性，可行性和合理性。
Contents brief summary: In the accountancy the machine-readable 化 is increasingly universal, and the business enterprise increasingly develop; Trade to increasingly extend with complicated today that handicraft audit, the tradition can already and less and less adapt to the demand of the modern audit; The machine-readable 化 of accountancy is right tradition of the accountancy theories produced the important influence with actual situation, and certainly also can affect to for attaining validate of inner part control but audit that adopt that buildup construction with business procedure, by all means right tradition produce very big influence. Therefore, must establish with the calculator that the new circumstance went with should to audit the standard and calculator the audit the method, for the convenience of open the exhibition calculator the audit the work. With this at the same time, the calculator audit the standard's establishment to audit with calculator to work of open the development that exhibition will produce the positive push function to machine-readable 化 of accountancy. The accounting firm ask for helps the calculator technique to resolve the machine-readable direction for problem for appearing, have becoming the audit development of 化 of accountancy. This text is to study the Excel electronics form the software at lend support to the application in the audit to point, and discuss the calculator to lend support to the audit's necessity, possibility with the rationality.