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随着经济的发展,财会电算化随之产生并不断地发展。它改变了传统手工做账的方式,提高了财务工作效率。由于财会电算化技术在我国财会领域内的广泛应用,为审计工作带来了新的问题,提出了新的挑战,怎样解决这些问题,有效防止会计差错和舞弊的发生,保证单位财务工作规范有序进行,还需要审计人员根据实际工作情况制定相措施加以改进。
With the development of economy, the accounting and calculation of finance and accounting have been produced and continuously developed. It has changed the traditional manual accounting methods, improve financial efficiency. Due to the wide application of accounting computerized technology in the field of finance and accounting in our country, new problems have been brought to the audit work, new challenges have been raised, how to solve these problems, the prevention of accounting errors and fraud, the standard of financial work of the unit In an orderly manner, auditors also need to make improvements according to actual work conditions.