审计取证

企业信息化对审计取证的影响及其对策

The Influence of Enterprise Information to Auditing Evidence Collecting and Its Countermeasure

风险导向审计取证专家系统的关键问题探讨

Research on Key Problems of Expert System for Risk-oriented Audit

谈审计取证方法在审计实践中的运用

Discussion on Management of Evidence-collecting Methods in the Auditing Practice

审计取证工作是审计工作的中心环节。

The evidence - collecting method is the key tache in auditing .

审计取证模式的发展及我国审计的现实选择

Development of Evidence Collection for Auditing and a Realistic Choice for Auditing in China

每一种审计取证模式的改进和提高，不仅仅是实施审计工作基本技术手段的发展和提高，更重要的是审计职业界规避和控制审计风险的意识和能力的提高。

The improvement on each mode is not only the changing of basic technology on audit but al-so the improvement for audit group on avoiding and controlling risk .

探索财务审计取证专家系统的关键问题，可以为真正实现智能审计取证系统、完善现行审计技术方法和彻底解决财务审计工作存在的三低一大问题奠定重要基础和提供新的思路。

Above all , to explore the solution to the key problem of establishing the expert system of financial audit can provide some new ideas of improving the audit method and solving the problems in audit work .

支持审计与取证联动的日志系统设计

Log system design in support of linkage analysis of security audit and computer forensics

n个独立的取证存储区使系统可以在取证存储区的破坏数不超过n-t时仍能完成取证审计，提高了取证信息在取证服务器中的安全性，增强了系统的容错、容侵性能。

The system can continue to support computer forensics unless more than areas in store for forensics information were broken .

按照经济责任审计实施办法进行审计的取证工作；

Perform the task of collecting the evidence according to the regulation of audit of economic responsibility ;

审计数据质量研究：从审计取证的视角

Quality of Audit Data : A Perspective of Evidence

在此基础上，文中阐述了并行审计的具体方法及在审计取证的不同情况下的应用。

Finally the paper introduced the concurrent auditing technique and practicing in different conditions .

本文将通过企业信息化对审计证据的深层影响分析，提出符合信息化环境下的审计取证策略。

By analyzing the in-depth influence of enterprise information to auditing evidence , this article has proposed the method of collecting auditing evidence under the information-based circumstance .

风险导向审计是现代财务审计的重要方法，把它应用到EDP系统审计中的关键问题是如何正确评估EDP系统控制风险水平，以便确定后续EDP系统审计的取证范围。

Risk Guideline auditing is an important method in modern financial audit . The Key problem in using EDP system is to evaluate the level of risk control to decide the scope in obtaining evidence for audit .