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Accounting Information Systems Audit

  • Tony Boczko

摘要

This chapter explores the underpinning rationale of an audit—in particular accounting information systems audit and evaluates the role of the internal and external auditor. It also considers the key issues and problems associated with auditing computer-based corporate accounting information systems and explores a number of alternative approaches to auditing computer-based corporate accounting information systems including the use of computer-assisted audit techniques (CAATs).