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近年来随着电算化系统和网络工具在会计工作中的广泛运用,会计电算化对传统的会计理论和实务产生了重大影响,这就对审计工作提出了更高的要求,特别是会计资料和经济信息失真的现状要求我们必需加强对会计电算化系统的审计工作。因此,开展对会计电算化系统的审计并提出有效的对策是新形势下摆在我们面前的重要任务。
In recent years, with computerized systems and network tools widely used in accounting work, accounting computerization has had a significant impact on the traditional accounting theory and practice, which put forward higher requirements on the audit work, especially the accounting The current situation of data and economic information distortion requires that we must strengthen the auditing of the computerized accounting system. Therefore, carrying out the audit of the computerized accounting system and putting forward effective countermeasures are the important tasks before us in the new situation.