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Auditing Guidance Statement AGS 1020\r\n(October 2001)\r\n《审计指南说明》 AGS1020\r\n2001年10月\r\nIT Environments – On-Line Computer Systems    IT环境下—在线计算机系统\r\nPrepared by the Auditing & Assurance Standards Board of the Australian Accounting Research Foundation\r\n由澳大利亚会计研究基金会审计和担保标准部制作\r\n\r\nIssued by the Australian Accounting Research Foundation on behalf of CPA Australia and The Institute of Chartered Accountants in Australia\r\n由澳大利亚会计研究基金会代表澳大利亚注册会计师和澳大利亚特许会计师公会发行\r\n\r\nThe Australian Accounting Research Foundation was established by CPA Australia and The Institute of Chartered Accountants in Australia, and undertakes a range of technical and research activities on behalf of the accounting profession as a whole. A major responsibility of the Foundation is the development of Australian Auditing Standards and Statements. \r\n澳大利亚会计研究基金会由澳大利亚注册会计师和澳大利亚特许会计师公会设立，代表全体会计职业界承担相关的技术和研究活动，基金会的主要职责是促进澳大利亚审计标准和说明的发展。\r\n\r\nAuditing Guidance Statements are issued by the Auditing & Assurance Standards Board where the Board wishes to provide guidance on procedural matters, guidance on entity or industry specific issues, or believes an underlying principle in an Auditing Standard requires clarification, explanation or elaboration.\r\n《审计指南说明》由审计和担保标准部发行，该部希望在程序问题上、实体或工业细节结果上、或者认为审计标准的一项优先原则需要澄清、解释或确定上提供支持指南。\r\n\r\nAuditing Guidance Statements do not establish new Auditing Standards, do not amend existing Auditing Standards, and are not mandatory.\r\n《审计指南说明》不建立新的审计标准，不修改已经存在的审计标准，也不是强制性的。\r\n\r\nAustralian Accounting Research Foundation澳大利亚会计研究基金会\r\nLevel 10, 600 Bourke Street Melbourne Victoria 3000 AUSTRALIA 澳大利亚 维多利亚 3000 墨尔本 伯克大街600号10级\r\nPhone: (03) 9641 7433  Fax: (03) 9602 2249  E-mail: standard@aarf.asn.au  Website: www.aarf.asn.au\r\nCOPYRIGHT 版权\r\nã 2001 Australian Accounting Research Foundation (AARF).  2001 澳大利亚会计研究基金会\r\nThe text, graphics and layout of this Statement are protected by Australian copyright law and the comparable law of other countries. No part of this Statement may be reproduced stored or transmitted in any form or by any means without the prior written permission of the AARF except as permitted by law.\r\n本指南的文本、图形以及设计受澳大利亚版权法以及其他国家版权法的保护，除法律许可外，没有澳大利亚会计研究基金会的事先书面许可，不允许对本《说明》的任何部分以任何形式和方法进行复制存储和传播。\r\nISSN 1324-4191

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Auditing Guidance Statement AGS 1020\r\n(October 2001)\r\n《审计指南说明》 AGS1020\r\n2001年10月\r\nIT Environments – On-Line Computer Systems    IT环境下—在线计算机系统\r\nPrepared by the Auditing & Assurance Standards Board of the Australian Accounting Research Foundation\r\n由澳大利亚会计研究基金会审计和担保标准部制作\r\n\r\nIssued by the Australian Accounting Research Foundation on behalf of CPA Australia and The Institute of Chartered Accountants in Australia\r\n由澳大利亚会计研究基金会代表澳大利亚注册会计师和澳大利亚特许会计师公会发行

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The Australian Accounting Research Foundation was established by CPA Australia and The Institute of Chartered Accountants in Australia, and undertakes a range of technical and research activities on behalf of the accounting profession as a whole. A major responsibility of the Foundation is the development of Australian Auditing Standards and Statements. \r\n澳大利亚会计研究基金会由澳大利亚注册会计师和澳大利亚特许会计师公会设立，代表全体会计职业界承担相关的技术和研究活动，基金会的主要职责是促进澳大利亚审计标准和说明的发展。

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AUDITING GUIDANCE STATEMENT 《审计指南说明》\r\nAGS 1020 “IT ENVIRONMENTS – ON-LINE COMPUTER SYSTEMS” 联网计算机系统\r\nCONTENTS 目录\r\nMain Features                                 Paragraphs \r\n主要特征                                         节\r\nIntroduction............................................................................ .01\r\n绪论\r\nOn-Line Computer Systems.................................................... .02–.08\r\n联网计算机系统\r\nTypes of On-Line Computer Systems...................................... .09\r\n联网计算机系统的类型\r\nOn-Line/Real-Time Processing............................................... .10\r\n联机/实时处理\r\nOn-Line/Batch Processing...................................................... .11\r\n联机/批处理\r\nOn-Line/Memo Update (and Subsequent Processing) ............. .12\r\n联机/备注更新（及并发处理）\r\nOn-Line/Inquiry ..................................................................... .13\r\n联机查询\r\nOn-Line Downloading/Uploading Processing......................... .14\r\n联机下载/上传处理\r\nCharacteristics of On-Line Computer Systems........................ .15–.19\r\n联网计算机系统的特征\r\nInternal Control in an On-Line Computer System................... .20–.22\r\n联网计算机系统的内部控制\r\nEffect of On-Line Computer Systems on the Accounting System and Related Internal Controls .................................. .23–.26\r\n联网计算机系统对会计系统和相关内部控制的影响\r\nEffect of On-Line Computer Systems on Audit Procedures ..... .27–.31\r\n联网计算机系统对审计程序的影响\r\nOperative Date ....................................................................... .32\r\n运行数据\r\nCompatibility with International Standards and Statements on Auditing .............................................................................. .33\r\n与审计国际标准和说明的兼容性\r\nBackground to Revision\r\n背景修订

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AUDITING GUIDANCE STATEMENT 《审计指南说明》\r\nAGS 1020 “IT ENVIRONMENTS – ON-LINE COMPUTER SYSTEMS” 联网计算机系统\r\nCONTENTS 目录\r\nMain Features                                 Paragraphs \r\n主要特征                                         节\r\nIntroduction............................................................................ .01\r\n绪论\r\nOn-Line Computer Systems.................................................... .02–.08\r\n联网计算机系统\r\nTypes of On-Line Computer Systems...................................... .09\r\n联网计算机系统的类型\r\nOn-Line/Real-Time Processing............................................... .10\r\n联机/实时处理\r\nOn-Line/Batch Processing...................................................... .11\r\n联机/批处理\r\nOn-Line/Memo Update (and Subsequent Processing) ............. .12\r\n联机/备注更新（及并发处理）\r\nOn-Line/Inquiry ..................................................................... .13\r\n联机查询\r\nOn-Line Downloading/Uploading Processing......................... .14\r\n联机下载/上传处理\r\nCharacteristics of On-Line Computer Systems........................ .15–.19\r\n联网计算机系统的特征\r\nInternal Control in an On-Line Computer System................... .20–.22\r\n联网计算机系统的内部控制\r\nEffect of On-Line Computer Systems on the Accounting System and Related Internal Controls .................................. .23–.26\r\n联网计算机系统对会计系统和相关内部控制的影响\r\nEffect of On-Line Computer Systems on Audit Procedures ..... .27–.31\r\n联网计算机系统对审计程序的影响\r\nOperative Date ....................................................................... .32\r\n运行数据\r\nCompatibility with International Standards and Statements on Auditing .............................................................................. .33\r\n与审计国际标准和说明的兼容性\r\nBackground to Revision\r\n背景修订

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由于网速慢，导致不成功，\r\n然而却又成功了！\r\n\r\n见谅！

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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：