| 审计软件现状及发展趋势研究 |
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| 引用本文： | 陈伟,QIU Robin.审计软件现状及发展趋势研究[J].计算机科学,2009,36(2):1-4. |
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| 作者姓名： | 陈伟 QIU Robin |
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| 作者单位： | 1. 南京审计学院信息管理系,南京,210029;江苏省审计信息工程重点建设实验室,南京,210029
2. 宾夕法尼亚州立大学信息科学系,美国宾夕法尼亚州,莫尔文,19355 |
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| 基金项目： | 国家自然科学基金，教育部人文社会科学研究规划项目，江苏省"青蓝工程"项目 |
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| 摘 要： | 计算机辅助审计是目前审计领域研究与应用的一个热点.为了开展计算机辅助审计,一些审计软件被设计出来.结合国内外开展计算机辅助审计的现状,分析了国内外常用审计软件的分类、特点及功能,并从功能上对国内外审计软件进行了比较.在此基础上,分析了审计软件的发展趋势,从而为我国研究与应用审计软件提供了理论和实践上的指导与帮助.
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| 关 键 词： | 计算机辅助审计 审计软件 审计技术 |
| 收稿时间： | 3/3/2008 12:00:00 AM |
Study on Conditions and Development Trend of Audit Software |
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| CHEN Wei,QIU Robin.Study on Conditions and Development Trend of Audit Software[J].Computer Science,2009,36(2):1-4. |
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| Authors: | CHEN Wei QIU Robin |
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| Affiliation: | Department of Information Management;Nanjing Audit University;Nanjing 210029;China;Jiangsu Key Constructing Laboratory of Audit Information Engineering;China;Department of Information Science;Pennsylvania State University;Malvern;PA 19355;USA |
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| Abstract: | Computer assisted audit(CAA)is an active research domain in audit field.In order to implement computer assisted audit,some audit software were deve-loped.The classifications,characters and functions of common audit software home and overseas were analyzed.And functions of audit software home and overseas were compared.Then,deve-lopment trend of audit software was analyzed.This study can give guidance in theory and practice to research and use audit software in China. |
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| Keywords: | Computer assisted audit Audit software Audit technologies |
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