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计算机技术在会计审计工作中的应用,改变了传统处理数据的方式、方法,为审计工作带来了新的突破点。为了适应电算化的记账方式,审计工作也做出相应的改变。改变了原有的审计内容、审计技术、审计方法以及企业的内部控制等方面。本文主要从四个方面进行阐述:会计电算化的定义以及自身存在的特征;实施会计电算化记账方式对审计的影响;审计应对会计电算化记账方式采取的对策;对未来审计方式的展望。
The application of computer technology in the work of accounting auditing has changed the traditional ways and means of data processing and brought a new breakthrough point for the auditing work. In order to meet the computerized accounting methods, audit work has also made corresponding changes. Changed the original audit content, audit techniques, audit methods and internal control of enterprises and so on. This article mainly elaborates from four aspects: the definition of accounting computerization and its own existing characteristics; the implementation of accounting computerized accounting methods on the audit; audit response accounting computerized accounting methods to take; the future audit Way of outlook.