論文標(biāo)準(zhǔn)WORD格式排版共20頁

摘 要：隨著我國經(jīng)濟的發(fā)展以及計算機技術(shù)和通訊技術(shù)的發(fā)展和廣泛應(yīng)用，越來越多的財務(wù)會計事項采用自動化數(shù)據(jù)處理，這對于經(jīng)濟的審計監(jiān)督作用顯得越來越重要。在我國剛剛起步的計算機審計還存在很多問題，建立計算機審計信息系統(tǒng)將解決這些審計工作中存在的問題，同時也將促進會計電算化事業(yè)的進一步發(fā)展及審計人員觀念的改變和素質(zhì)的提高，更有利于我國的企事業(yè)及政府單位的良好發(fā)展，因此在我國發(fā)展計算機審計具有重要意義。
關(guān)鍵詞：計算機審計 審計風(fēng)險 軟件

Abstract： With our country economy develops as well as the computer technology and the communication technology develops and applies widespread, more and more financial accounting items uses the automation data processing, which appears more and more important to the economical audit surveillance . The computer audit that just started in our country also has many problems, but establishing the computer audit information system will solve these problems which existed in these audit work, and will also further promote the accounting computerization and the changes of audits’ minds and their quality, and will be more advantageous to our country business and the government unit's good development, therefore, it has the vital significance in the computer audit development in our country.

Keywords：Computer audit Audit risk Software

目 錄
1 前 言 1
1.1 實用價值與理論意義 1
1.2 國內(nèi)外研究綜述 1
1.3 本文要解決的問題 4
2 計算機審計的發(fā)展概況 4
2.1 計算機審計的概念 4
2.2 我國計算機審計現(xiàn)狀 5
3 完善我國計算機審計發(fā)展的措施 7
3.1 加大審計軟件的宣傳、優(yōu)化與推廣使用 7
3.2 大力加強人才培養(yǎng)和人員培訓(xùn) 8
3.3 注重對計算機信息系統(tǒng)開發(fā)與功能審計的研究 8
3.4 積極嘗試網(wǎng)絡(luò)審計 9
3.5 努力開拓網(wǎng)站認證業(yè)務(wù) 9
3.6 完善計算機審計標(biāo)準(zhǔn)與準(zhǔn)則 10
3.7 提高審計人員素質(zhì)，降低審計風(fēng)險 10
4 計算機審計的未來展望 11
4.1 計算機審計理論的研究 11
4.2 軟件結(jié)合 11
4.3 計算機審計領(lǐng)域的拓展 11
4.4 計算機審計技術(shù)方法創(chuàng)新 12
4.5 嚴(yán)格把關(guān)審計人員的資格認證 12
4.6 注重審計的人際技巧 12
5 結(jié) 論 13
參考文獻 14
致 謝 15