共 50 条
- [1] TECHNICAL PROFICIENCY FOR AUDITING COMPUTER PROCESSED ACCOUNTING RECORDS [J]. JOURNAL OF ACCOUNTANCY, 1975, 140 (04): : 46 - &
- [3] IRS POSITION ON AUDITING AROUND COMPUTER RECORDS RATHER THAN THROUGH THEM [J]. JOURNAL OF TAXATION, 1967, 26 (05): : 294 - 296
- [6] TOWARDS AUTOMATIC AUDITING OF RECORDS [J]. IEEE TRANSACTIONS ON SOFTWARE ENGINEERING, 1978, 4 (05) : 441 - 448