财务报告中基于计算机的会计信息系统审计

Iswandir Iswandir
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引用次数: 3

摘要

通过处理已经使用计算机的交易,即基于计算机的会计信息系统。在会计处理过程中进行交易/数据的处理,足够的用户/用户只需要输入数据/交易,这样数据就会自动整合,并能构成最新的财务报告信息。为了保证会计信息系统的可靠和可信,有必要对电算化会计信息系统进行审计,使财务报告产生相关、及时、准确、完整和汇总的信息。财务报告,最新的,相关的,审计。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
AUDIT SISTEM INFORMASI AKUNTANSI BERBASIS KOMPUTER DALAM PENYAJIAN FINANCIAL REPORT
By processing transactions that already use computers, namely Computer-Based Accounting Information Systems. The accounting process carried out for processing transactions / data, enough users / users only by entering data / transactions, so that the data will automatically be integrated and can make up to date Financial Report information. To keep the system reliable and trustworthy, it is necessary to audit a computer-based accounting information system so that financial reports produce information that is relevant, timely, accurate, complete and summarized. Finannial report, up to date, relevant, audit.
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