浅析电算化会计背景下的审计程序

The shallow Xi is machine-readable to turn an accountancy under the background of audit procedure

会计电算化是会计发展的必然方向。传统的财务审计在新的条件下就显得很不适应,必须进行修改与完善,一般审计程序可分为准备阶段、实施阶段、审计结论和执行阶段、异议和复审阶段。文中从审计的内容与程序论述了会计电算化中的审计工作。

Accountancy's ising machine-readable to turn is an accountancy development of inevitable direction.Tradition of finance audit under the condition that new seem to be very unwell should,have to carry on a modification with perfect,general audit the procedure can is divided into phase zero,implement stage,audit conclusion and performance stage,objection with appeal trial a stage.This text is from the audit of contents and procedure the treatise the accountancy the COBOL turn of audit work.