本科会计专业论文精要.doc

华东师范大学开放教育学院毕业设计(论文) 论文题目:浅论会计电算化对审计工作的影响与对策专业: 会计学学号: 11141081022004 学生姓名: 李楠指导教师:龙欣完成日期: 2015 年 10月 30日 1 摘要随着科学技术的发展, 电子计算机数据处理技术在会计领域得到了广泛的应用, 电算化系统将向着更加深广的方向发展, 将给企业的财务管理和经营管理带来新的机遇。会计电算化系统取代传统的手工会计系统将是一种趋势。会计电算化的普及, 与手工记账相对应的审计方法显然已不能达到电算化审计的要求, 在会计电算化的环境下进行审计, 原有的审计线索和审计数据都发生了变化, 其审计风险也日益显现。本文从会计电算化的基本内涵出发, 通过会计电算化对审计的影响展开分析, 运用分析、举例等方法原理, 结合目前我国审计的实际情况, 讨论了会计电算化对审计线索、审计内容、审计技术、审计方法、审计人员的一系列影响及会计电算化审计面临的问题等, 并针对这些影响, 提出了积极培养专业电算化审计人员、完善电算化审计标准与准则、改进审计技术和方法等一些建设性的对策与建议。关键词: 会计电算化审计影响对策 2 ABSTRACT summary: with the development of science and technology, computer data processing technology has been widely applied in the field of accounting, computerized system toward a more deep direction, enterprise financial management and business management will bring new opportunities. Computerized accounting system to replace the traditional manual accounting system will bea trend. Popularization puterized accounting, and hand-made book that corresponds to the audit method obviously does not meet the requirement puterized auditing, in auditing under the environment of puterization, the existing audit trail and audit data changes have taken place, its audit risk is looming. This from accounting electric is of of basic connotation start, by accounting electric is of on audit of effect expand analysis, using analysis, and for example, method principle, combination currently in China audit of reality, discussion has accounting electric is of on audit clues, and audit content, and audit technology, and audit method, and audit personnel of series effect and the accounting electric is of audit faced of problem,, and for these effect, made has active training professional electric is of audit personnel, and perfect electric is of audit standard and guidelines, and Improving audit technology and methods, some constructive countermeasures and suggestions. Keywords: puterization audit affect countermeasure 3 目录中文摘要…………………………………………………………………… 1 英文摘要…………………………………………………………………… 2 一、会计电算化的