浅议计算机审计

Discussion on Audit by Computer

审计监督是经济监督的一个重要方面,是维护社会主义市场经济有序协调发展的必要保证.随着审计形势的变化,审计人员要掌握一套新的审计技术,以便在计算机环境下有效地开展审计工作.开展计算机审计是实现审计技术与方法现代化的关键.

Audit supervising is an important aspect of economy supervising, and as well a essential guarantee that maintains socialist market ecomomy to develop sequentially and harmoniously. With the changing of audit situation,auditor must grasp a series of new audit technology to efficiently carry out audit work under the environment of computerization. In fact ,it is a key to realizing the modernization of audit technology and method.