摘要
在会计电算化条件下,审计人员应当运用新的科技手段对传统的审计目标和审计内容进行调整、补充和完善,这样才会使审计工作适应现代化经济社会的需要。
Accountants should renew and perfect the traditional goal and content of aduit by using new scientific means under the condition of accounting computerization. The author puts forward suggestions.
关键词
审计目标
审计内容
电算化
aduit goal
aduit content
computerization
