期刊名称：Annales Universitatis Apulensis : Series Oeconomica
印刷版ISSN：1454-9409
出版年度：2006
卷号：2
期号：8
出版社：“1 Decembrie 1918” University of Alba Iulia
摘要：The integration on a growing scale of the IT in accounting systems interacts with audit process with relevant follow-ups: - Computer aided techniques replace the old (manual) techniques of auditing. - The overall risk of the company has been increased (specific risks of the IT environments) thus the assessment of the IT system has become compulsory in order to assure the reliability of data in the audit process. Finally, IT instruments represent an important support for an auditing mission. The more complex techniques and the more specialized software represent a natural response to the need of the modern auditing. The symbiosis ‘audit – IT ‘ is a result of actual accounting, an accounting impregnated with IT for processing data.
