信息技术对审计的影响

Information Technology＇s Influence on Audit

信息技术的发展和广泛应用，影响并改变着审计的内容、重点与方式、方法，同时也对审计人员的思维方式和自身素质提出了更高的要求。

After 1980s,the career of audit, regarding examining the account as the main means, is facing the challenge from information technology. As the information technology＇s developing and extensive use, the content, emphasis and means of audit have taken a great place, and put forward the higher demand on the thinking way and quality of auditors at the same time.