本文第一章对审计新环境与计算机审计进行了综述。
Chapter 1 presents an overview of new audit environment and information technology audit (it audit).
因此，计算机审计要求审计人员必须具有复合型知识结构。
Therefore, the calculator audit requests auditing a personnel has to have a compound type knowledge structure.
只有降低审计风险，计算机审计的优势才能被完全发挥出来。
Only when we reduce the risk can we make full use of computer audit.
今朝，电子计算机审计已经成为各个行业审计的重要构成局部。
Now, a computer audit has become the industry an important part of the audit.
影响计算机审计的风险因素有固定风险、控制风险、检查风险三类。
The factors which influence computer audit are regular risk, control risk and check risk.
影响计算机审计的风险因素有固有风险、控制风险、检查风险三类。
It can be classified into inherent risk, control risk and detection risk.
进来21世纪，计算机审计工作在各行业各业仍然取得了广博的侧重。
In the 21st century, computer audit work in all sectors of the industry has been widespread attention.
中英国家审计比较研究后的启迪：计算机审计技术广泛而深入地应用；
The inspiration from the comparative study of Sino - UK National Audit; the wide use of computerized audit technology;
学习、研究和开展计算机审计是审计部门和审计人员的新课题和新任务。
Study, study and opening the exhibition calculator audit is new topic and new missions that audits the section and audit the personnel.
原型系统能够实现实时分布在线计算机审计，表明该体系架构是切实可行的。
The prototype can perform real-time distributed on-line computer audit that shows that the architecture is feasible in practice.
但由于计算机审计在实践中应用时间较短，在实际应用中出现的许多问题和不足。
Since the time of the application of computer auditing is still short, many problems and shortages are met in the practical application.
最后，总结了该方法的优点，它为开展计算机审计提供了一种有效的数据采集方法。
Finally, the advantages of this method are summarized. Thus, an effective data acquisition method for implementing computer audit is given.
计算机审计系统是对全部审计业务和审计信息进行综合管理、利用的集成计算机网络系统。
Computer-based audit system is an assembling computer Internet network, which can manage and utilize all the audit business and information.
根据高等学校审计业务的工作特点和需求，提出了计算机审计系统的建设目标，功能要求及设计构想。
According to the characteristics and requirements of the audit business in high schools, construction target, function requirement and design conception of the computer-based system are put forward.
控制措施一是提高评估判断计算机审计固有风险和控制风险的正确性；二是降低计算机审计检查风险。
One of the control measure is to increase the correctness of appraising and judging the regular risk and control risk of computer audit, and the other is to decrease the check risk of computer audit.
改变旧的审计模式，开展计算机审计，提高审计效率，降低审计风险，保证审计质量，有着十分重要的现实意义。
So it has an important practical significance to change the old audit mode, use the computer technology to improve the audit efficiency and decrease its risk and guarantee its quality.
运用计算机审计技术手段开展内部审计工作，是高校监督、管理和评价的需要，同时是高校内部审计工作的发展趋势。
It is the needs of supervision, control and evaluation and a tendency towards audit in universities and colleges to utilize computer technology in audit.
公司现在必须能够证明客户的计算机系统可以满足审计人员法规条例和遵从性的要求。
Companies must now be able to demonstrate that their computer systems meet the requirements of regulatory bodies and the compliance demands of auditors.
由于先进的计算机技术和审计开始，助理审计正在迅速得到更大的责任和挑战。
Because of advances in computer and audit technology, beginning assistants on the audit are rapidly given greater responsibility and challenges.
利用计算机进行审计是具有风险的。
随着计算机技术的飞速发展和会计数据的日益复杂化，审计自动化已成为审计研究领域的关注焦点。
With the development of computer techniques and complication of account data, automatic auditing has become a very chief point of audit research.
网络化对于审计工作带来的挑战也源于经济管理领域计算机，通讯技术的普遍应用。
The networking also comes from the technical and widespread application of the economy management realm calculator, the communication to the challenge that the audit work bring.
是开展以能够联接被审计单位数据库、能够使用计算机软件开展审计为主要内容的骨干培训。
The senior training aims to train backbone auditors to improve the trainees' ability to use computer software and network-linkage for IT audit.
本篇对计算机网络环境下医院内部控制与审计进行探讨。
The hospital internal control and the audit carries on the discussion to the computer network environment under.
人民银行IT审计的目标应定位于：保证计算机系统的安全健康运行，有效控制系统风险。
The it Auditing of People's Bank of China is oriented to the guarantee of the sound operation of computer system and the efficient control of system risk.
我们认为，从财务会计的角度而言，计算机辅助审计包含两个方面的内容。
We believed that, from the aspect of accounting, the computer assistance audit contains two aspects.
从计算机网络及网络经济的特点出发，对网络审计的种种问题进行了深刻思考。
Under the computer network and the network economics, thinks about some questions of the network audit.
简要介绍了计算机信息系统的特点及其对审计工作的影响。
This paper briefly introduces the features of the computer-based information system and the influence of the computer-based information system on the auditing work.
联网审计是目前计算机辅助审计领域中的一个研究前沿问题。
Online auditing is an active research domain in computer-assisted audit field.
联网审计是目前计算机辅助审计领域中的一个研究前沿问题。
Online auditing is an active research domain in computer-assisted audit field.
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