فایل کاربرد فناوری اطلاعات در محیط حسابداری

توضیحات تکمیلی

فایل کاربرد فناوری اطلاعات در محیط حسابداری<p class='MsoNormal' dir='RTL' style='margin-bottom:13.0pt;text-align:right; line-height:150%;direction:rtl;unicode-bidi:embed'>کاربرد فناوری اطلاعات در<span lang='AR-SA' dir='LTR' style='font-size:18.0pt;line-height:150%;mso-bidi-font-family: "B Zar"'> محیط حسابداری<span lang='AR-SA' dir='LTR' style='font-size:18.0pt;line-height:150%;mso-bidi-font-family: "B Zar"'> <span dir='LTR' style='font-size:18.0pt;line-height:150%;font-family:"Tahoma","sans-serif"; mso-bidi-font-family:"B Zar"'> <span lang='AR-SA' dir='RTL' style='font-size:18.0pt;font-family:"B Zar"; mso-ascii-font-family:Tahoma;mso-fareast-font-family:"Times New Roman"; mso-hansi-font-family:Tahoma;mso-ansi-language:EN-US;mso-fareast-language:EN-US; mso-bidi-language:AR-SA'>حسابرس<span style='font-size:18.0pt;font-family:"Tahoma","sans-serif";mso-fareast-font-family: "Times New Roman";mso-bidi-font-family:"B Zar";mso-ansi-language:EN-US; mso-fareast-language:EN-US;mso-bidi-language:AR-SA'> - <span lang='AR-SA' dir='RTL' style='font-size:18.0pt; font-family:"B Zar";mso-ascii-font-family:Tahoma;mso-fareast-font-family:"Times New Roman"; mso-hansi-font-family:Tahoma;mso-ansi-language:EN-US;mso-fareast-language:EN-US; mso-bidi-language:AR-SA'>حسابداران به عنوان مدیران، مشاوران و تامین کنندگان اطلاعات نقشی مهم در به<span lang='AR-SA' style='font-size:18.0pt;font-family:"Tahoma","sans-serif"; mso-fareast-font-family:"Times New Roman";mso-bidi-font-family:"B Zar"; mso-ansi-language:EN-US;mso-fareast-language:EN-US;mso-bidi-language:AR-SA'> <span lang='AR-SA' dir='RTL' style='font-size:18.0pt;font-family:"B Zar";mso-ascii-font-family:Tahoma; mso-fareast-font-family:"Times New Roman";mso-hansi-font-family:Tahoma; mso-ansi-language:EN-US;mso-fareast-language:EN-US;mso-bidi-language:AR-SA'>کارگیری فناوری اطلا‌عات در سازمانهای بزرگ و کوچک دارند. حرفه حسابداری نیز در کل،<span lang='AR-SA' style='font-size:18.0pt; font-family:"Tahoma","sans-serif";mso-fareast-font-family:"Times New Roman"; mso-bidi-font-family:"B Zar";mso-ansi-language:EN-US;mso-fareast-language:EN-US; mso-bidi-language:AR-SA'> <span lang='AR-SA' dir='RTL' style='font-size:18.0pt;font-family:"B Zar";mso-ascii-font-family: Tahoma;mso-fareast-font-family:"Times New Roman";mso-hansi-font-family:Tahoma; mso-ansi-language:EN-US;mso-fareast-language:EN-US;mso-bidi-language:AR-SA'>تعهد دارد به تواناییها و شایستگیهای لا‌زم حسابداران حرفه ای در زمینه فناوری<span lang='AR-SA' style='font-size:18.0pt; font-family:"Tahoma","sans-serif";mso-fareast-font-family:"Times New Roman"; mso-bidi-font-family:"B Zar";mso-ansi-language:EN-US;mso-fareast-language:EN-US; mso-bidi-language:AR-SA'> <span lang='AR-SA' dir='RTL' style='font-size:18.0pt;font-family:"B Zar";mso-ascii-font-family: Tahoma;mso-fareast-font-family:"Times New Roman";mso-hansi-font-family:Tahoma; mso-ansi-language:EN-US;mso-fareast-language:EN-US;mso-bidi-language:AR-SA'>اطلا‌عات بپردازد و نشان دهد این طیف از مجموعه فعال محیط کسب و کار، از طریق توسعه<span lang='AR-SA' style='font-size:18.0pt; font-family:"Tahoma","sans-serif";mso-fareast-font-family:"Times New Roman"; mso-bidi-font-family:"B Zar";mso-ansi-language:EN-US;mso-fareast-language:EN-US; mso-bidi-language:AR-SA'> <span lang='AR-SA' dir='RTL' style='font-size:18.0pt;font-family:"B Zar";mso-ascii-font-family: Tahoma;mso-fareast-font-family:"Times New Roman";mso-hansi-font-family:Tahoma; mso-ansi-language:EN-US;mso-fareast-language:EN-US;mso-bidi-language:AR-SA'>مداوم دانش حرفه ای خود، توان آشنایی با پیشرفتهای فناوریهای اطلا‌عات را دارد؛<span lang='AR-SA' style='font-size:18.0pt; font-family:"Tahoma","sans-serif";mso-fareast-font-family:"Times New Roman"; mso-bidi-font-family:"B Zar";mso-ansi-language:EN-US;mso-fareast-language:EN-US; mso-bidi-language:AR-SA'> <span lang='AR-SA' dir='RTL' style='font-size:18.0pt;font-family:"B Zar";mso-ascii-font-family: Tahoma;mso-fareast-font-family:"Times New Roman";mso-hansi-font-family:Tahoma; mso-ansi-language:EN-US;mso-fareast-language:EN-US;mso-bidi-language:AR-SA'>اگرچه حرفه حسابداری نیز با چالشهای متعددی در زمینه فناوری اطلا‌عات<span lang='AR-SA' style='font-size:18.0pt; font-family:"Tahoma","sans-serif";mso-fareast-font-family:"Times New Roman"; mso-bidi-font-family:"B Zar";mso-ansi-language:EN-US;mso-fareast-language:EN-US; mso-bidi-language:AR-SA'> <span lang='AR-SA' dir='RTL' style='font-size:18.0pt;font-family:"B Zar";mso-ascii-font-family: Tahoma;mso-fareast-font-family:"Times New Roman";mso-hansi-font-family:Tahoma; mso-ansi-language:EN-US;mso-fareast-language:EN-US;mso-bidi-language:AR-SA'>روبروست<span style='font-size:18.0pt;font-family: "Tahoma","sans-serif";mso-fareast-font-family:"Times New Roman";mso-bidi-font-family: "B Zar";mso-ansi-language:EN-US;mso-fareast-language:EN-US;mso-bidi-language: AR-SA'>:  <span lang='AR-SA' dir='RTL' style='font-size:18.0pt;font-family:"B Zar"; mso-ascii-font-family:Tahoma;mso-fareast-font-family:"Times New Roman"; mso-hansi-font-family:Tahoma;mso-ansi-language:EN-US;mso-fareast-language:EN-US; mso-bidi-language:AR-SA'>فناوری اطلا‌عات بر ساختار، کارکرد و مدیریت سازمانها تاثیر می<span lang='AR-SA' style='font-size:18.0pt;font-family:"Tahoma","sans-serif";mso-fareast-font-family: "Times New Roman";mso-bidi-font-family:"B Zar";mso-ansi-language:EN-US; mso-fareast-language:EN-US;mso-bidi-language:AR-SA'> <span lang='AR-SA' dir='RTL' style='font-size:18.0pt; font-family:"B Zar";mso-ascii-font-family:Tahoma;mso-fareast-font-family:"Times New Roman"; mso-hansi-font-family:Tahoma;mso-ansi-language:EN-US;mso-fareast-language:EN-US; mso-bidi-language:AR-SA'>گذارد و تدوین راهبرد تجاری در واحدهای اقتصادی بدون در نظر گرفتن راهبرد فناوری<span lang='AR-SA' style='font-size:18.0pt;font-family:"Tahoma","sans-serif"; mso-fareast-font-family:"Times New Roman";mso-bidi-font-family:"B Zar"; mso-ansi-language:EN-US;mso-fareast-language:EN-US;mso-bidi-language:AR-SA'> <span lang='AR-SA' dir='RTL' style='font-size:18.0pt;font-family:"B Zar";mso-ascii-font-family:Tahoma; mso-fareast-font-family:"Times New Roman";mso-hansi-font-family:Tahoma; mso-ansi-language:EN-US;mso-fareast-language:EN-US;mso-bidi-language:AR-SA'>اطلا‌عات میسر نیست. در نتیجه ضروری است طرحریزی تجاری با طرحریزی فناوری اطلا‌عات<span lang='AR-SA' style='font-size:18.0pt; font-family:"Tahoma","sans-serif";mso-fareast-font-family:"Times New Roman"; mso-bidi-font-family:"B Zar";mso-ansi-language:EN-US;mso-fareast-language:EN-US; mso-bidi-language:AR-SA'> <span lang='AR-SA' dir='RTL' style='font-size:18.0pt;font-family:"B Zar";mso-ascii-font-family: Tahoma;mso-fareast-font-family:"Times New Roman";mso-hansi-font-family:Tahoma; mso-ansi-language:EN-US;mso-fareast-language:EN-US;mso-bidi-language:AR-SA'>به صورتی قوام یافته، یکپارچه شوند و کنترلهای مالی و مدیریتی موثر در سیستمهای<span lang='AR-SA' style='font-size:18.0pt; font-family:"Tahoma","sans-serif";mso-fareast-font-family:"Times New Roman"; mso-bidi-font-family:"B Zar";mso-ansi-language:EN-US;mso-fareast-language:EN-US; mso-bidi-language:AR-SA'> <span lang='AR-SA' dir='RTL' style='font-size:18.0pt;font-family:"B Zar";mso-ascii-font-family: Tahoma;mso-fareast-font-family:"Times New Roman";mso-hansi-font-family:Tahoma; mso-ansi-language:EN-US;mso-fareast-language:EN-US;mso-bidi-language:AR-SA'>جدید به وجود آید<span style='font-size:18.0pt;font-family:"Tahoma","sans-serif";mso-fareast-font-family: "Times New Roman";mso-bidi-font-family:"B Zar";mso-ansi-language:EN-US; mso-fareast-language:EN-US;mso-bidi-language:AR-SA'>.  <span lang='AR-SA' dir='RTL' style='font-size:18.0pt;font-family:"B Zar"; mso-ascii-font-family:Tahoma;mso-fareast-font-family:"Times New Roman"; mso-hansi-font-family:Tahoma;mso-ansi-language:EN-US;mso-fareast-language:EN-US; mso-bidi-language:AR-SA'>فناوری اطلا‌عات ماهیت فعالیتهای حسابداری و توجیه<span lang='AR-SA' style='font-size:18.0pt; font-family:"Tahoma","sans-serif";mso-fareast-font-family:"Times New Roman"; mso-bidi-font-family:"B Zar";mso-ansi-language:EN-US;mso-fareast-language:EN-US; mso-bidi-language:AR-SA'> <span lang='AR-SA' dir='RTL' style='font-size:18.0pt;font-family:"B Zar";mso-ascii-font-family: Tahoma;mso-fareast-font-family:"Times New Roman";mso-hansi-font-family:Tahoma; mso-ansi-language:EN-US;mso-fareast-language:EN-US;mso-bidi-language:AR-SA'>اقتصادی آن را دگرگون ساخته است.افزون بر این، تعداد روزافزونی از حسابداران در<span lang='AR-SA' style='font-size:18.0pt; font-family:"Tahoma","sans-serif";mso-fareast-font-family:"Times New Roman"; mso-bidi-font-family:"B Zar";mso-ansi-language:EN-US;mso-fareast-language:EN-US; mso-bidi-language:AR-SA'> <span lang='AR-SA' dir='RTL' style='font-size:18.0pt;font-family:"B Zar";mso-ascii-font-family: Tahoma;mso-fareast-font-family:"Times New Roman";mso-hansi-font-family:Tahoma; mso-ansi-language:EN-US;mso-fareast-language:EN-US;mso-bidi-language:AR-SA'>رشته های مرتبط با فناوری اطلا‌عات سرگرم کارند. بنابراین درک درست حسابداران از<span lang='AR-SA' style='font-size:18.0pt; font-family:"Tahoma","sans-serif";mso-fareast-font-family:"Times New Roman"; mso-bidi-font-family:"B Zar";mso-ansi-language:EN-US;mso-fareast-language:EN-US; mso-bidi-language:AR-SA'> <span lang='AR-SA' dir='RTL' style='font-size:18.0pt;font-family:"B Zar";mso-ascii-font-family: Tahoma;mso-fareast-font-family:"Times New Roman";mso-hansi-font-family:Tahoma; mso-ansi-language:EN-US;mso-fareast-language:EN-US;mso-bidi-language:AR-SA'>بازار خدمات و