從Excel在審計(jì)中的應(yīng)用看計(jì)算機(jī)輔助審計(jì)

全文25頁(yè) 約21000字 圖文兼?zhèn)? 注釋明了 電算會(huì)計(jì)的好幫手

內(nèi)容提要：在會(huì)計(jì)電算化日益普及，企業(yè)日益發(fā)展；交易日益擴(kuò)大和復(fù)雜的今天，傳統(tǒng)的手工審計(jì)已越來(lái)越不能適應(yīng)現(xiàn)代審計(jì)的需要；會(huì)計(jì)電算化對(duì)傳統(tǒng)的會(huì)計(jì)理論和實(shí)務(wù)產(chǎn)生了重大影響，當(dāng)然也會(huì)影響到為達(dá)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(duì)傳統(tǒng)的審計(jì)產(chǎn)生很大的影響。所以，必須制定與新情況相適應(yīng)的計(jì)算機(jī)審計(jì)準(zhǔn)則以及計(jì)算機(jī)審計(jì)方法，以利開(kāi)展計(jì)算機(jī)審計(jì)工作。與此同時(shí)，計(jì)算機(jī)審計(jì)準(zhǔn)則的制定和計(jì)算機(jī)審計(jì)工作的開(kāi)展將會(huì)對(duì)會(huì)計(jì)電算化的發(fā)展產(chǎn)生積極的推動(dòng)作用。會(huì)計(jì)師事務(wù)所借助計(jì)算機(jī)技術(shù)來(lái)解決會(huì)計(jì)電算化所出現(xiàn)的問(wèn)題，已成為審計(jì)發(fā)展的方向。本文以研究Excel電子表格軟件在輔助審計(jì)中的應(yīng)用為重點(diǎn)，討論了計(jì)算機(jī)輔助審計(jì)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.