Audit concept system is the basis for constructing audit theory system and plays an important role in the audit theory system.

审计概念体系是构建审计理论结构的基石，在审计理论结构中占有非常重要的地位。

youdao

This paper introduces the concept and content of computer system audit, analyzes its process, and gives the methods of gathering evidence and evaluating computer system.

介绍了计算机系统审计的概念和内容，分析了其过程，给出了收集证据和评价计算机系统的方。

youdao

So, through the research on audit work quality, this paper raises the constructive concept of evaluation index system in the certified public accountants.

所以，本文以审计工作质量为研究对象，提出了会计师事务所审计工作质量评价指标体系的建设性构想。

youdao