浅谈电算化条件下的审计

Discussion on the examination and verification under the electron accounts condition

随着经济迅猛发展,计算机在我国已广泛应用于各个领域,并很快向更大范围扩展,审计工作中实施电算化已是当务之急。本文拟从我国电算化审计的现状入手,剖析原因,提出加快实施电算化审计的初步思路。

With the great deve!opment of economy, computers have been used in the different fields in our country and it will be rapidly expanded to great range. It has been a task of top priority to carry out electron accounts in the examination and verification. In this article, we dissected the cause and referred to initial thinking to quicken to carry out electron accounts ,according to the present state of examination and verification nuder the electron accounts condition.