計(jì)算機(jī)審計(jì)在中小型企業(yè)中的應(yīng)用【開題報(bào)告+論文+外文及翻譯+文獻(xiàn)綜述+任務(wù)書】


摘   要

隨著經(jīng)濟(jì)的發(fā)展，信息時(shí)代的到來，計(jì)算機(jī)的運(yùn)用及普及，傳統(tǒng)審計(jì)遇到前所未有的挑戰(zhàn)，計(jì)算機(jī)審計(jì)隨之而生。計(jì)算機(jī)審計(jì)是審計(jì)工作的發(fā)展趨勢，代表了先進(jìn)的社會(huì)生產(chǎn)力和先進(jìn)的審計(jì)技術(shù)方法。學(xué)習(xí)、研究和探索計(jì)算機(jī)審計(jì)是擺在審計(jì)人員面前的一項(xiàng)重要任務(wù)。計(jì)算機(jī)審計(jì)是以計(jì)算機(jī)為先進(jìn)的審計(jì)工具來執(zhí)行審計(jì)的經(jīng)濟(jì)監(jiān)督、鑒證和評(píng)價(jià)職能。它比傳統(tǒng)的手工審計(jì)在方法和實(shí)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(shí)在計(jì)算機(jī)審計(jì)尚不夠成熟的今天，由于內(nèi)部控制制度不健全以及審計(jì)風(fēng)險(xiǎn)等，計(jì)算機(jī)審計(jì)依舊存在著許多的問題。本文探討了計(jì)算機(jī)審計(jì)存在的問題，通過對(duì)計(jì)算機(jī)審計(jì)在政府部門及大型企業(yè)的應(yīng)用從而探討了計(jì)算機(jī)審計(jì)在中小型企業(yè)中的應(yīng)用情況，并對(duì)其解決和完善進(jìn)行了綜述。
關(guān)鍵詞：計(jì)算機(jī)審計(jì)   審計(jì)風(fēng)險(xiǎn)   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(bào)告研究的思路及內(nèi)容體系 1
二 計(jì)算機(jī)審計(jì)的一般理論分析 2
（一）計(jì)算機(jī)審計(jì)的概念 2
（二）計(jì)算機(jī)審計(jì)的內(nèi)涵 2
1．從審計(jì)內(nèi)容上看 3
2．從審計(jì)方式上看 3
3．從審計(jì)觀念上看 4
4．與計(jì)算機(jī)審計(jì)相關(guān)的概念 4
（三）計(jì)算機(jī)審計(jì)和傳統(tǒng)手工審計(jì)比較 5
1．相同之處 5
2．不同之處 5
3．計(jì)算機(jī)審計(jì)較傳統(tǒng)手工審計(jì)的優(yōu)勢 6
（四）國內(nèi)外計(jì)算機(jī)審計(jì)的研究現(xiàn)狀 6
三 計(jì)算機(jī)審計(jì)在中小型企業(yè)中的應(yīng)用及可能存在的問題 8
（一）計(jì)算機(jī)審計(jì)在中小型企業(yè)中應(yīng)用的情況 8
（二）計(jì)算機(jī)審計(jì)在中小型企業(yè)中應(yīng)用的條件 8
（三）計(jì)算機(jī)審計(jì)在中小型企業(yè)中可能存在的問題 9
1．審計(jì)人員風(fēng)險(xiǎn)意識(shí)薄弱 9
2．被審計(jì)單位內(nèi)部控制制度不健全 9
3．被審計(jì)單位故意隱瞞審計(jì)所需信息的可能性增大 9
4．審計(jì)的內(nèi)容和范圍擴(kuò)大 10
5．審計(jì)線索隱蔽性、易逝性 10
6．會(huì)計(jì)軟件的多樣化加大了審計(jì)難度 10
四 計(jì)算機(jī)審計(jì)在中小型企業(yè)中的應(yīng)用 11
（一）計(jì)算機(jī)審計(jì)的程序 11
（二）計(jì)算機(jī)審計(jì)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