Computer auditing

Author: Guo Zongwen, Zhang Hongwei, Hu Renyu (editors)
Publisher:
Publish Date: 2005-04-01
Features: With the advent of the electronic information age, mastering modern auditing techniques in a computer environment has become the knowledge and skills required by a vast number of auditors. This book focuses on introducing how to apply modern information technology to auditing, aiming to provide services for auditors (including auditors, certified public accountants, tax personnel, etc.). The book consists of thirteen chapters, covering main topics such as: Introduction to Computer Auditing, Internal Control Auditing of Computerized Accounting Systems, Audit of Computerized Accounting System Development, Audit of Computerized Accounting Information System Applications, Audit of Computerized Accounting Information System Data Files, Computer-Assisted Auditing Techniques, Audit Software, Control and Audit of Computer Fraud, Applications of Excel in Auditing, Network Auditing, and Trends in the Development of Computer Auditing. This book can not only serve as a textbook for undergraduate and graduate students in accounting, financial management, and related fields at universities and colleges but is also suitable for auditors in relevant enterprises to read.