| 1. | Computer aided audit on condition of computerized accounting
浅谈会计电算化条件下的计算机辅助审计 |
| 2. | At last , the software realization and implementation of the computer - aided audit system were summarized and the next target was advanced
最后，总结了计算机辅助审计系统的具体软件实现和应用状况，并给出了下一步的改进方向。 |
| 3. | With the development of the information technology and the network communication technology , the computer - aided audit system has been used widely
随着信息技术和网络通信技术的不断发展，计算机辅助审计系统已经得到广泛的应用。 |
| 4. | In this paper the computer - aided audit system based on the distributed internet model was studied and analyzed deeply according to the new theory of modern software technology
本文依据现代软件新技术理论，较深入的研究和分析了基于internet分布式模型的计算机辅助审计系统。 |
| 5. | According to above - mentioned result of theory research , the author develops the computer aiding auditing system on the basis of the distinguishing of data semaneme and the fuzzy synthetic evaluation
根据上述的理论研究结果，开发出基于数据语义判别和模糊综合评价的计算机辅助审计系统。 |
| 6. | There are five parts in the thesis : the concept and characters of cais ; the influences of cais to audit work ; the audit policies to cais ; the basic contents of computer assistant auditing ( caa ) : the prospect to future auditing methods
本文主要论述了五个方面的问题：会计电算化信息系统的定义及特点；会计电算化信息系统对审计的影响；对会计电算化系统进行审计的对策；计算机辅助审计的基本内容；对未来审计方式的展望。 |
| 7. | Under the condition of computerizing accounting , the traditional auditing technique can not meet the requirement of new situation , so auditors should master and use new skills to make full use of the computer and other tools to improve their efficiency , reduce the auditing risk and warrant the quality
摘要在会计电算化的环境下，传统的审计技术已经不能适应形势的要求，审计人员应掌握和运用新的审计技术手段，充分利用计算机辅助审计技术和工具，这对提高审计效率，降低审计风险，保证审计质量，有着十分重要的现实意义。 |
| 8. | These audits have not only brought a clear picture of the basic conditions of those enterprises and disclosed problems of fraudulent statement of revenues and expenditures , false statement of assets , liabilities , profits and losses , but also initially studied and tried on audit approaches and techniques like commitment system , statistical sampling , testing of the internal control systems and computer assisted audit techniques
通过审计，不仅摸清了企业家底，揭露了企业财务收支中弄虚作假，资产负债损益不真实的问题，同时，还初步探索了承诺制、统计抽样审计、测评内部控制制度和计算机辅助审计等方法。 |
