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计算机在会计中的应用,改变了会计数据处理的方式,因而给审计工作带来了新的课题。随着信息技术的迅猛发展,电算化系统功能日臻完善、系统更加多样与复杂,审计人员将面临更为严峻的挑战。本文建设性地提出了一些相应的审计对策。
The application of computers in accounting has changed the way accounting data is processed, thus bringing new issues to audit work. With the rapid development of information technology, the functions of computerized systems are getting better and the system is more diverse and complex. Auditors will face even more severe challenges. This article constructively put forward some corresponding audit countermeasures.