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。
The accounting information system (AIS) is a computer information system that takes the computer as the main tool, provides each kind of accounting and the financial information to users.
会计信息系统(ais)是以计算机为主要工具，为用户提供所需的各种会计核算和财务管理信息的计算机信息系统。
The logic foundation of computer applications in accounting is the elementary theoretic problem in the domain of AIS (Accounting Information System);
计算机应用于会计工作的逻辑基础问题是会计信息系统领域的根本性理论问题；
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