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Jingdong book

会计审计准则解读丛书：计算机审计（附光盘）

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Jingdong book

会计审计准则解读丛书：计算机审计（附光盘）

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《会计审计准则解读丛书?计算机审计》对广大审计工作者进行计算机信息系统审计，对计算机信息系统管理人员探讨加强计算机信息系统的控制，对计算机工作人员研究计算机在实际工作中的应用和控制，对审计、会计、管理、计算机等专业师生的教学与研究，必将有很高的参考价值。
Content Description

本书共分为十章。第一章是对计算机审计的一个概括性介绍，以期读者能对计算机审计有一个基本的了解；第二章论述了计算机会计信息系统内部控制的审计方法；第三章、第四章、第五章系统地论述了对会计信息系统的开发、应用程序、数据文件等方面的审计；第六章以用友公司的《用友审计作业系统——审易A460》审计软件为例，介绍了前述章节介绍的理论和方法的具体应用；考虑到Excel在我国的广泛应用，第七章专门介绍了Excel在审计工作中的使用方法；第八章是对计算机舞弊控制与审计方法和技术的讨论；第九章介绍了网络审计；信息技术的进一步发展和知识经济时代的到来，使审计工作面临新的机遇和挑战，最后一章对计算机审计的未来发展作了一些展望。 本书对广大审计工作者进行计算机信息系统审计，对计算机信息系统管理人员探讨加强计算机信息系统的控制，对计算机工作人员研究计算机在实际工作中的应用和控制，对审计、会计、管理、计算机等专业师生的教学与研究，必将有很高的参考价值。
Catalogue

第一章 计算机审计概论
第一节 计算机审计的产生与发展
第二节 计算机审计的概念
第三节 计算机审计的方法与步骤
第四节 计算机会计信息系统对审计的影响

第二章 电算化会计信息系统内部控制的审计
第一节 计算机会计信息系统的内部控制概述
第二节 计算机环境下的审计风险
第三节 计算机会计信息系统的一般控制
第四节 计算机会计信息系统的应用控制
第五节 计算机会计信息系统内部控制的审计
第六节 内部控制审计实例

第三章 会计信息系统开发审计
第一节 系统开发审计的目标
第二节 系统开发审计的内容和方法

第四章 会计信息系统应用程序的审计
第一节 应用程序审计的内容
第二节 应用程序审计的方法
第三节 应用程序审计实例

第五章 会计信息系统数据审计
第一节 数据审计概述
第二节 数据审计的准备工作
第三节 数据审计的技术与方法
第四节 数据审计案例

第六章《审易软件》的应用
第一节 《审易软件》概述
第二节 审计准备阶段的应用
第三节 审计实施阶段的应用
第四节 审计终结阶段的应用

第七章 Excel在审计中的应用
第一节 Excel在审计数据获取中的应用
第二节 复制粘贴在审计中的应用
第三节 排序、筛选、分类汇总在审计中的应用
第四节 Excel的“公式审核”功能在审计中的应用
第五节 Excel在审计抽样中的应用
第六节 Excel在审计复核中的应用
第七节 Excel在审计制表中的应用
第八节 Excel的数据保护功能在审计中的应用

第八章 计算机信息系统舞弊的控制和审计
第一节 计算机信息系统舞弊概述
第二节 计算机信息系统舞弊的控制
第三节 计算机信息系统舞弊的审计

第九章 网络审计
第一节 网络审计概述
第二节 网络审计与电子商务
第三节 网络系统审计和网站审计

第十章 计算机审计的发展趋势
第一节 未来的审计环境
第二节 审计决策支持与审计专家系统
参考文献
Book Abstract

(三)系统要有防止或及时发现在处理过程中数据丢失、重复或出错的措施
常用的措施有：记录数点计、控制总数核对、平衡检验、合理性检验、溢出检验、常数检验、断点技术等。
(1)记录数点计是指在重要的处理后，由计算机对处理的记录数进行点计，并与输入的记录数核对，以保证每一个经输入的记录均已被处理。此控制一般用于批处理情况。
(2)控制总数核对是指在重要的处理后，由计算机累计已处理的记录的控制总数，并与输入记录的控制总数核对，以保证每一个经输人的记录均已被处理。此控制也一般用于批处理情况。
(3)平衡检验是指在重要的处理后，检验处理后应有的平衡关系是否满足。例如，登账后检查借方余额是否等于贷方余额，以防处理出错。
(4)合理性检验是指在重要的处理后，检验某些重要量处理后的结果是否有超出合理的范围。例如，检查处理得到的实发工资数有无超出正常范围，以防处理出错或有舞弊行为发生。
(5)溢出检验是指在处理时如果发生溢出情况，系统要给出错误信息，以防处理结果出错。
(6)常数检验是指某些数据处理的结果应与某个常数相一致。利用此特点，可以对数据处理进行控制。例如，固定资产的净值和累计折旧之和应当与其原值相等，计提折旧处理后可检查此关系是否满足，以防处理的错误。
(7)断点技术。断点是由一条指令或其他条件所规定的程序中的一个点。断点技术是指在这个点上，程序运行能被外部干预或为监督程序中断，程序运行中断以后，可以直观检查、打印输出或作其他分析。在断点可以通过计算控制数据(主文件金额数、记录计数、前一程序指令的序号等)，发现错误可能出在程序运行的哪一个环节，从而及时更正错误，并从断点开始继续处理数据。
(四)账务处理系统中几种特殊处理技术
在计算机账务处理系统中除可用到上述各种处理技术，还可以采用以下控制方法：
(1)余额合理性检查。在“账结”法下，实账户期末有余额，而虚账户期末一般应无余额，而且在借贷记账法下，资产类账户余额一般在借方，负债及所有者权益类账户余额一般在贷方。可以将余额合理性标准编入程序，在程序运行时对账户余额进行合理性检查。
Introduction

自1996年起，我国连续颁布实施了《独立审计基本准则》与一系列《独立审计具体准则》和《独立审计实务公告》。
在上述这些改革成果的基础上，我国又对企业会计准则和独立审计准则进行了脱胎换骨式的改造，使之形成了完整的体系。它们包括39项企业会计准则和48项注册会计师执业准则。这些准则于2007年1月1日首先在上市公司中推行，随后会逐步推广到所有公司。财政部对《企业财务通则》也进行了修订，并于2007年1月1日起施行。
我国原有的会计准则由1个基本准则和16个具体准则组成，大部分于1996年至2001年期间发布。准则与国际趋同的目标要求将国际财务报告准则整合到国内准则中，因此在修订所有现行准则的同时，22个新的具体准则又接踵而至。新准则体系虽然是中文的表述，但依据的是国际会计准则的精神，在框架结构上也是一样的。我国政府推进会计国际趋同的态度是积极而现实的。

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