浅析电算化审计

On Auditing with Computer Operation

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。

Along with speed developing economy,there is wide applying field for computer and further more rapidly,and it is the urgent matter to implement computerization in auditing operation.Proceeding from discussion on the status quo of computerized auditing in our country,the paper suggests the preliminary idea to implement computerized auditing.