計算機審計在中小型企業(yè)中的應(yīng)用【開題報告+論文+外文及翻譯+文獻(xiàn)綜述+任務(wù)書】


摘   要

隨著經(jīng)濟的發(fā)展，信息時代的到來，計算機的運用及普及，傳統(tǒng)審計遇到前所未有的挑戰(zhàn)，計算機審計隨之而生。計算機審計是審計工作的發(fā)展趨勢，代表了先進(jìn)的社會生產(chǎn)力和先進(jìn)的審計技術(shù)方法。學(xué)習(xí)、研究和探索計算機審計是擺在審計人員面前的一項重要任務(wù)。計算機審計是以計算機為先進(jìn)的審計工具來執(zhí)行審計的經(jīng)濟監(jiān)督、鑒證和評價職能。它比傳統(tǒng)的手工審計在方法和實踐方面有著比較大的優(yōu)勢，更善于處理海量數(shù)據(jù)。同時在計算機審計尚不夠成熟的今天，由于內(nèi)部控制制度不健全以及審計風(fēng)險等，計算機審計依舊存在著許多的問題。本文探討了計算機審計存在的問題，通過對計算機審計在政府部門及大型企業(yè)的應(yīng)用從而探討了計算機審計在中小型企業(yè)中的應(yīng)用情況，并對其解決和完善進(jìn)行了綜述。
關(guān)鍵詞：計算機審計   審計風(fēng)險   調(diào)查分析

ABSTRACT

Along with economic development, the coming of information-based period and application with popularization of computers, the traditional audit was facing the unprecedented challenge, and the computer auditing invented subsequently. Computer auditing is the develop trend of audit work which represents the advanced productivity and the advanced audit technological skills. Study, research and exploration of the computer auditing are the most important assignment which auditing officers should confront. Computer auditing is an advanced audit tool which use to carry out the audit functions that economic supervision, authentication and eva luation. It has a biggish superiority to the traditional manual audit in the parts of approaches and practices, and it is good at processing a mass of data. Nevertheless, nowadays we can see the computer auditing is not ripe enough. There are still many problems in computer auditing because of the distempered inner manage system and audit risks. This article has discussed about the problems that exist in computer auditing. It has used some examples of small certified public accountants to introduce the applied situation of computer auditing in the government and some large companies, and it does a representation about how to solve and improve.
Key words: computer auditing；Audit risks；Diagnoses

 
目   錄
中文摘要 I
英文摘要 II
一 導(dǎo)論 1
（一）選題的目的及其意義 1
（二）本報告研究的思路及內(nèi)容體系 1
二 計算機審計的一般理論分析 2
（一）計算機審計的概念 2
（二）計算機審計的內(nèi)涵 2
1．從審計內(nèi)容上看 3
2．從審計方式上看 3
3．從審計觀念上看 4
4．與計算機審計相關(guān)的概念 4
（三）計算機審計和傳統(tǒng)手工審計比較 5
1．相同之處 5
2．不同之處 5
3．計算機審計較傳統(tǒng)手工審計的優(yōu)勢 6
（四）國內(nèi)外計算機審計的研究現(xiàn)狀 6
三 計算機審計在中小型企業(yè)中的應(yīng)用及可能存在的問題 8
（一）計算機審計在中小型企業(yè)中應(yīng)用的情況 8
（二）計算機審計在中小型企業(yè)中應(yīng)用的條件 8
（三）計算機審計在中小型企業(yè)中可能存在的問題 9
1．審計人員風(fēng)險意識薄弱 9
2．被審計單位內(nèi)部控制制度不健全 9
3．被審計單位故意隱瞞審計所需信息的可能性增大 9
4．審計的內(nèi)容和范圍擴大 10
5．審計線索隱蔽性、易逝性 10
6．會計軟件的多樣化加大了審計難度 10
四 計算機審計在中小型企業(yè)中的應(yīng)用 11
（一）計算機審計的程序 11
（二）計算機審計方法的應(yīng)用 13
（三）在中小型企業(yè)的應(yīng)用中應(yīng)注意的問題 15
五 結(jié)論 16
參考文獻(xiàn) 17
致謝 18