Audit And Computer

The last ten years of auditing shows that the audit is one of the fastest growing business sectors. The modern level of auditing can be characterized by the presence of legal regulation on the level of federal law, shape public opinion on the audit and market development services, audit-related: consulting in the field of law and tax accounting and financial analysis of independent expertise, etc. On the one hand, the accumulation of sufficient experience in audit firms allowed at this stage to determine requirements for the use of computer data processing and use of modern information technologies in an audit. On the other hand, the existence of regulation at the level of rules (standards) for audit activities regarding the use of computer technology in the audit are clearly identified solved with a range of information technology challenges. Task analysis approaches to computerization at this stage is Firstly, the formation of the system requirements computerization of auditing, and secondly, the creation of such a system that addresses a fairly wide range of tasks (integrated system) and had the opportunity to expand. Speaking about the computerization of auditing, we can not pay attention to those steps already taken in this direction. Of course, we are talking about programs that allow computerized financial analysis during the audit. Thus, the development of computerization of audit can be divided into the following stages: formation of an integrated approach to the computerization of the audit activity (including financial analysis), creating complex system of computerization of the audit address a wide range of tasks using modern information technologies.

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