计算机技术在会计工作中的应用,不仅提高了企业会计系统的运行效率和效果,也改变了传统会计的会计记录和会计系统安全控制,造成传统审计所依赖的“可视审计线索”逐渐消失,审计客体内外环境不稳定因素急剧增长,从而改变了审计环境,给审计工作带来了新 The application of computer technology in accounting not only improves the operating efficiency and effectiveness of the enterprise accounting system, but also changes the accounting records and the security control of the accounting system in the traditional accounting system, resulting in gradual “visual audit cues” relied on by traditional auditing Disappeared, and the environment instability factors inside and outside auditors increased sharply, which changed the audit environment and brought new auditing work.