如何开展电算化审计

How To Spread Computer-based Audit

随着信息技术的发展,会计工作的方式方法发生了很大的变化,审计工作的方式方法也随之变化。电算化审计就产生了,它的程序内容与传统审计有着本质的不同。对审计人员的工作要求更高了。

With the development of information technologies, account methods are changing significantly and audit way are changing accordingly. Therefore, computer-based audit comes forth, whose procedures has essential difference with traditional audit and give more requirement to auditors.