Brief Analysis About The Application of Electronic Audit Working Papers
Jin Yi-min · Journal of East China Institute of Technology · 2009
With the development of computer technology,the audit working papers have new forms.The electronic development of management information puts forward new requirements on the techniques and methods of audit working papers.An obvious gap exists in the application of electronic working papers between national accounting offices and large international accounting offices.This article analyzes some problems in the practical application of electronic audit working papers,and gives advice to improve the application of electronic audit working papers.