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计算机科学 2009
Study on Conditions and Development Trend of Audit Software
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Abstract:
Computer assisted audit(CAA)is an active research domain in audit field.In order to implement computer assisted audit,some audit software were deve-loped.The classifications,characters and functions of common audit software home and overseas were analyzed.And functions of audit software home and overseas were compared.Then,deve-lopment trend of audit software was analyzed.This study can give guidance in theory and practice to research and use audit software in China.