فایل کاربرد فناوری اطلاعات در محیط حسابداری

توضیحات

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