| 地方审计机关计算机辅助审计的制约因素及对策 |
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| 引用本文： | 王晓燕. 地方审计机关计算机辅助审计的制约因素及对策[J]. 韶关学院学报, 2004, 25(8): 61-63 |
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| 作者姓名： | 王晓燕 |
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| 作者单位： | 韶关市审计局,广东,韶关,512000 |
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| 摘 要： | 制约地方审计机关计算机辅助审计发展的因素有思想观念、审计环境、人员素质、审计软件、信息化经费和信息资源等，为推动地方计算机辅助审计工作发展，可针对此提出相应的对策。
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| 关 键 词： | 计算机辅助审计 审计环境 人员素质 审计软件 |
| 文章编号： | 1007-5348(2004)08-0061-03 |
| 修稿时间： | 2004-06-24 |
Restriction Factors and Countermeasures of Computer-aided Audit in Local Auditing Bodies |
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| WANG Xiao-yan. Restriction Factors and Countermeasures of Computer-aided Audit in Local Auditing Bodies[J]. Journal of Shaoguan University(Social Science Edition), 2004, 25(8): 61-63 |
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| Authors: | WANG Xiao-yan |
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| Abstract: | Auditing environment, personnel quality, auditing software, funds and information resources restricted the development of computer-aided audit. And corresponding countermeasures are put forward to promote the work of audit in locality. |
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| Keywords: | computer-aided audit auditing environment staff s quality auditing software |
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