• Since the time of the application of computer auditing is still short, many problems and shortages are met in the practical application.

    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。

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  • For instance, in 2002 NPR interviewed Computer Associates CEO Sanjay Kumar, who later went to prison for securities fraud, about his company's auditing practices.

    例如,2002年美国国家公共电台采访了美国冠群电脑首席执行官桑杰库马尔,后来,因为对公司的账务调查,库马尔以金融诈骗罪入狱。

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  • 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。

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  • 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.

    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。

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  • This article starts with the influence, which the computer accounting system brings to auditing, puts forwards the content and technique of auditing under the circumstances of computer.

    从计算机会计系统对审计的影响入手,对计算机信息系统环境下审计的内容和技术进行探讨是十分必要的。

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  • 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。

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  • 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。

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  • 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.

    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。

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  • 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.

    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。

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