计算机审计讲义

1、several group number, then with b a, =c,c is is methyl b two vertical box between of accurate size. Per-23 measurement, such as proceeds of c values are equal and equal to the design value, then the vertical installation accurate. For example a, b, and c valueswhile on horizontal vertical errors for

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3、between of accurate size. Per-23 measurement, such as proceeds of c values are equal and equal to the design value, then the vertical installation accurate. For example a, b, and c valueswhile on horizontal vertical errors for measurement, General in iron angle code bit at measurement level points g

4、rid errors, specific method is from baseline to methyl vertical box center line distance for a, to b vertical box distance for b, list can measuredPAGE 4several group number, then with b a, =c,c is is methyl b two vertical box between of accurate size. Per-23 measurement, such as proceeds of c value

5、s are equal and equal to the design value, then the vertical installation accurate. For example a, b, and c valueswhile on horizontal vertical errors for measurement, General in iron angle code bit at measurement level points grid errors, specific method is from baseline to methyl vertical box cente

6、r line distance for a, to b vertical box distance for b, list can measured计算机审计讲义计算机审计发展的三个层面： 1软件式审计 使用一个个应用软件或实用工具，EXCEL、WORD、数据采集软件、AO等等，对软件有很强的依赖性。（1）利用一些小软件：EXCEL（2）还原帐套：从被审单位财务系统中导入相关数据后，还原成传统意义上的帐目系统，再进行检查，用计算机模拟手工审计。审计的重心依然是帐目系统，只不过用手翻变成了点鼠标，只解决了手段问题、工具问题。如AO。2数据式审计利用现成的软件难以应对千变万化的被审单位，必须培训五

7、能人才，利用计算机的技术方法进行审计。用数据库技术和方法对数据库进行访问、采集、转换、清理、分析，以数据库为切入点，帐套式审计变成了数据式审计。计算机审计中级培训就是要解决这个问题。 3系统审计 以系统论为指导，把握总体，突出重点，模型分析，精确延伸计算机高级审计。分析：软件式审计的缺陷：（1）必须有计算机审计软件，受软件转换模板的制约，计算机审计软件的发展永远赶不上财务软件的发展。财务软件国家还有标准，业务管理软件ERP更是不好用一个软件对付。而所有的信息系统都是围绕数据库工作的，有一定的共同之处。掌握了数据库技术，就能用一种技术应对任何一种信息系统。 （2）审计取证的切入点是被审单位信息系统生成的备份数据，即经过加工处理后的数据，难以保证数据的真实、完整、可靠。 数据式审计的切入点是底层原始数据，在一定程度上可以避免上述风险。数据式审计的流程是：首先根据原始的底层数据进行查询、多维挖掘分析，把握审计对象的趋势、异常、错误，从而把握总体情况，锁定重点目标，层层延伸分析，筛选问题线索，多方面延伸取证。计算机审计的作业模式1现场单机审计模式2现场网络审计模式3联网审计模式内容总结（1）计算机审计讲义计算机审计发展的三个层面： 1软件式审计 使用一个个