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MAIN FEATURES 主要特征\r\nThis Auditing Guidance Statement (AGS):\r\n(a) describes the types of on-line computer systems encountered in the undertaking of audit engagements and the characteristics of each;\r\n描述在审计约定的承诺及各自特点中所遭遇的联网计算机系统的类型。\r\n(b) describes effective internal control in an on-line computer system environment;\r\n描述在一个联网计算机系统环境下的有效的内部控制。\r\n(c) describes the effects of an on-line computer system on the accounting system and related internal controls; and\r\n描述在会计系统和相关内部控制方面一个联网计算机系统的效果。\r\n(d) describes the effects of an on-line computer system on audit procedures.\r\n描述在审计程序方面一个联网计算机系统的效果。\r\n\r\nAGS 1020 “IT ENVIRONMENTS – ON-LINE COMPUTER SYSTEMS”\r\nIntroduction\r\n.01 This Auditing Guidance Statement (AGS) describes the effects of an on-line computer system on the accounting system and related\r\ninternal controls and on audit procedures.\r\n绪论\r\n01. 《审计指南说明》描述了联网计算机系统在会计系统和相关内部控制以及审计程序等方面的效果\r\nOn-Line Computer Systems\r\n.02 On-line computer systems are computer systems that enable users to access data and programs directly through terminal devices. Such systems may comprise mainframe computers, minicomputers or a network of connected PCs. When the entity uses an on-line computer system, the technology is likely to be complex and linked with the entity’s strategic business plans. The audit team may require special information technology (IT) skills to make inquiries and to understand the implications of the responses obtained. The auditor may need to consider using the work of an expert (see AUS 606 “Using the Work of an Expert”).\r\n02. 在线计算机系统是一种能使用户直接通过终端设备存取数据和程序的计算机系统,这样的系统可能由大型计算机、小型机或者由个人机连接而成的网络组成。当一个实体使用联网计算机系统时,这项技术可能被综合和连接到实体的战略商业计划中了。审计团队可能需要特别的信息技术技能进行调查,并理解所获得反馈的含意。审计人员可能需要考虑象专家一样工作。\r\n.03 On-line systems allow users to directly initiate various functions such as:\r\n在线系统允许用户直接启用多种功能,包括:\r\n(a) entering transactions (for example, sales transactions in a retail store, cash withdrawals in a bank and shipment of goods in a plant);\r\n登录处理事务(如:零售店的销售事务,银行提现和工厂发货);\r\n(b) making inquiries (for example, current customer account status or balance information);\r\n使用查询(如:当前客户帐目的状况或余额信息);\r\n(c) requesting reports (for example, a list of inventory items with negative “on hand” quantities);\r\n出具报表(如:负的库存数量的存货项目清单);\r\n(d) updating master-files (for example, setting up new customer accounts and changing general ledger codes); and\r\n更新主文件(如:设置新的客户帐目和改变总帐代码;\r\n(e) electronic commerce activities (for example, placing orders and paying for goods over the Internet).\r\n电子商务活动(如:在因特网上的销售订单和支付货款)。\r\n.04 On-line computer systems use many different types of terminal devices. The functions they perform vary widely, and depend on their logic, transmission, storage and basic processing capabilities. Types of terminal devices are:\r\n在线计算机系统使用多种不同类型的终端设备,可以完成非常广泛的功能。根据它们不同的逻辑、传输、存储和基本处理能力,终端设备的能力包括:\r\n(a) General Purpose Terminals, such as:\r\n通用用途终端,包括: |
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