Only when we reduce the risk can we make full use of computer audit.
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。
Now, a computer audit has become the industry an important part of the 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。
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定风险、控制风险、检查风险三类。
In the 21st century, computer audit work in all sectors of the industry has been widespread attention.
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。
The prototype can perform real-time distributed on-line computer audit that shows that the architecture is feasible in practice.
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。
Finally, the advantages of this method are summarized. Thus, an effective data acquisition method for implementing computer audit is given.
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。
The audit computerization frees auditors from the tedious and heavy computation and checking. The practice of computer audit can make auditing more efficient.
审计电算化使审计人员从繁重的计算、复核、审核的工作中解脱出来，提高了审计效率。
The introduction of the field of computer audit, the audit work to ensure quality, improve the efficiency of audit work, but also to the audit work has brought new risks.
将计算机引入审计领域，在保证审计工作质量、提高审计工作效率的同时，也给审计工作带来新风险。
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.
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。
Because of advances in computer and audit technology, beginning assistants on the audit are rapidly given greater responsibility and challenges.
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。
Control logs automatically record all computer network activity on magnetic disk or tape devices and are a form of an electronic audit trail.
控制日志自动记录所有的电脑网络活动，对磁盘或磁带设备，并是一种形式的电子审计线索。
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.
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。
The senior training aims to train backbone auditors to improve the trainees' ability to use computer software and network-linkage for IT audit.
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。
With the development of computer techniques and complication of account data, automatic auditing has become a very chief point of audit research.
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。
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。
Computer-based audit system is an assembling computer Internet network, which can manage and utilize all the audit business and information.
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。
It is the needs of supervision, control and evaluation and a tendency towards audit in universities and colleges to utilize computer technology in audit.
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。
The modernized higher educational school not only USES computer as its audit means, but also lets the computer information system becoming its audit object.
现代高校审计不仅要利用计算机作为其审计手段，还要把计算机信息系统作为其审计的对象。
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。
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。
We believed that, from the aspect of accounting, the computer assistance audit contains two aspects.
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。
Under the computer network and the network economics, thinks about some questions of the network audit.
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。
For program control, auditors should use computer assisted audit techniques for audit.
对程序节制，审计员要利用计算机辅助审计技术进行审计。
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。
Using computer to audit is full of hazards.
利用计算机进行审计是具有风险的。
The hospital internal control and the audit carries on the discussion to the computer network environment under.
本篇对计算机网络环境下医院内部控制与审计进行探讨。
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。
At the same time, the mistake of computer, malpractice, even misdeeds through computer have increased quickly. Therefore, audit of commercial bank is faced with an austere challen...
与此同时，计算机错误、舞弊甚至犯罪案件不断增加，这使商业银行审计面临严峻挑战。
At the same time, the mistake of computer, malpractice, even misdeeds through computer have increased quickly. Therefore, audit of commercial bank is faced with an austere challen...
与此同时，计算机错误、舞弊甚至犯罪案件不断增加，这使商业银行审计面临严峻挑战。
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