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企业会计电算化的应用是顺应信息时代发展的必然举措,在会计电算化充分发挥高效、便捷的优势同时,稳步推进会计电算化与审计工作的对接尤为重要。在此背景下,本文首先介绍企业会计电算化的应用现状,然后系统论述电算化应用后对审计工作发展的要求,并规划未来的发展举措,以期为实践提供参考。
The application of computerized accounting in enterprises is an inevitable measure to comply with the development of the information age. While giving full play to the advantages of efficiency and convenience in computerized accounting, it is particularly important to steadily promote the interconnection between computerized accounting and auditing. In this context, this paper first introduces the application of computerized accounting, and then systematically discusses the requirements for the development of audit work after computerized application, and plans future development measures in order to provide reference for practice.