随着经济的发展和社会建设水平的提升,会计电算化已经在国内的各个领域当中普遍开展,不仅取得了较高的经济效益和社会效益,同时推动了会计水平的进步。相对而言,我国正处于一个十分重要的发展阶段,很多工作的执行都必须从长远的角度出发,应正视会计电算化条件下的审计问题,而后采取合理的解决方法。文章就此展开讨论,并提出合理化建议。 With the development of economy and the improvement of social construction, computerized accounting has been widely carried out in all fields in China. It has not only achieved high economic and social benefits, but also promoted the progress of accounting standards. Relatively speaking, our country is in a very important stage of development. The implementation of many tasks must be conducted in the long run. We should address the issue of auditing under the condition of computerized accounting and then adopt a reasonable solution. Article on this discussion, and put forward rational proposals.