实施现代化审计的思考

Thoughts on the Implementation of Modern Audit

随着会计电算化的发展,审计电算化也将成为必然。审计电算化使审计人员从繁重的计算、复核、审核的工作中解脱出来,提高了审计效率。但计算机审计也存在风险,只有降低审计风险,计算机审计的优势才能被完全发挥出来。

With the development of accounting computerization, it is inevitable to welcome audit computerization. The audit computerization frees auditors from the tedious and heavy computation and checking. The practice of computer audit can make auditing more efficient. But there is risk in using computer audit. Only when we reduce the risk can we make full use of computer audit.