CAJ | 학술논문

介绍了基于ERP的新型财务稽核体系的特点和发展趋势，指出ERP基础上的财务稽核体系应当立足于人工审核和系统自动审核相结合，强调预防性控制、过程控制和发现性控制相结合，实现定性分析与定量分析、程序审核与事项复核相结合。
개소료기우ERP적신형재무계핵체계적특점화발전추세，지출ERP기출상적재무계핵체계응당립족우인공심핵화계통자동심핵상결합，강조예방성공제、과정공제화발현성공제상결합，실현정성분석여정량분석、정서심핵여사항복핵상결합。
Based on introduction of the characteristics and development trend of ERP - based new type financial auditing system,this paper pointed out that ERP - based financial auditing system should be established on connection of manual examination and automatic examination of system, emphasize control, process control and discovery control, so as to realize connection of qualitative analysis, procedure examination and double check. connection of preventive analysis and quantitative