| 以下仅列出文章摘要、提纲简介，如需获取全文阅读权限，或原创定制、长期合作，请随时联系。 微信QQ:312050216 |
 |
 |
| 会计师事务所审计底稿电子化应用分析 摘要：随着电子信息技术的广泛应用，社会信息化程度的逐步提高，传统的以“纸+笔+计算器”为工具的审计方式日益显得低效和不经济， 如何使用电子信息技术改革传统的审计方法是我国会计师事务所的当务之急。 随着电子信息技术的发展，审计工作底稿将趋于新的形式， 电子化管理信息化的发展也对审计工作底稿的技术方法提出了新的要求。 本文分析了电子工作底稿在审计实践中的应用，并以中兴财光华会计事务所为例， 对具体的会计师事务所进行了分析。 关键词：会计师事务所; 电子信息审计; 电子化审计工作底稿 Abstact：With the wide application of computer technology and the gradual improvement of social informatization, the traditional "paper" technology is widely used+The "pen + calculator" as a tool of audit is increasingly inefficient and uneconomic. How to use computer technology. It is an urgent task for domestic accounting firms to reform the traditional audit methods. With the development of computer technology, the audit working papers will tend to new forms, The development of electronic management information also puts forward new requirements for the technical methods of audit working papers. This paper analyzes the application of electronic working papers in audit practice, and analyzes specific accounting firms. Key words: accounting firm; computer audit; electronic audit working paper |
