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。
In the circumstance of computer informational system, many changes have happened in commercial bank's operation, such as audit procedure, audit plan, the test of interior control, etc.
在计算机信息系统环境下，商业银行审计程序、审计计划、内部控制测试等都发生了巨大的变化。
A subsystem of computer aided audit accounting in railway, including system analysis, main functions, module design, technical problem solutions and operating effect, etc., is described.
介绍铁路计算机辅助审计系统中的会计帐薄审计子系统，内容包括：系统分析，系统主要功能，模块设计，技术难点解决方法以及运行效果等。
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.
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。
In the third chapter, we introduced computer assisted audit technologies of the accounting information system, and analyze these technologies, proposed what we should pay more attention to.
本文第三章讨论了针对会计信息系统的计算机辅助审计技术，并对这几种技术进行了对比分析，提出了对会计信息系统进行审计重点应关注哪几个方面。
In the third chapter, we introduced computer assisted audit technologies of the accounting information system, and analyze these technologies, proposed what we should pay more attention to.
本文第三章讨论了针对会计信息系统的计算机辅助审计技术，并对这几种技术进行了对比分析，提出了对会计信息系统进行审计重点应关注哪几个方面。
应用推荐