试论计算机审计

On Computer Audit

计算机在我国已广泛应用于各个领域。随着会计电算化的迅猛发展 ,审计工作中实施计算机审计已是当务之急。本文拟从我国会计电算化对审计工作的影响入手 ,剖析原因 ,提出加快实施计算机审计的初步思路。

Computers have been widely used in various fields in China.There is an urgent need for audit with the help of the computer since computerized accounting has developed rapidly.From the impact that computerized accounting has on audit point of view,this paper tries to reason and present the author's initial consideration on conducting computer audit.