Computerized Accounting and Auditing - (3rd Edition)

Author: Yang Dingquan
Publisher:
Publish Date: 2006-03-01
Features: Computerized Accounting and Auditing is both an interdisciplinary course and one with strong theoretical, methodological, and practical foundations. This book deviates from the approach of most comparable textbooks, which focus on system application processes, by integrating the development and application of information systems with knowledge of accounting and auditing. It centers on the architecture of computerized accounting information systems and the fundamental principles of information system auditing, with a core emphasis on explaining the analysis, design, and auditing of accounting information systems. The book does not rely on specific financial or auditing software to introduce operational applications, aiming to enable students to master the data processing principles and business processes of various systems (such as financial systems, procurement and inventory systems, and decision support systems) and the general principles of information system auditing. This will help readers better apply different financial and auditing software, thereby promoting the development of enterprise informatization.