电子计算机在会计领域的应用越来越多的企业从记帐凭证开始到记帐、结帐、编制会计报表等整个业务过程全部或部分地由计算机来完成,在这种情况下,利用电子计算机对会计信息系统进行审计,提高审计质量和效率已迫在眉睫.现就计算机审计方面谈几个问题: 一、会计电算化给审计工作? The application of electronic computer in the field of accounting More and more enterprises from the voucher to the billing, billing, accounting statements and other business processes completed in whole or in part by the computer to complete, in this case, the use of electronic computers It is imminent to audit the accounting information system to improve the quality and efficiency of the audit.Now on the computer audit to talk about several issues: First, the accounting computerized audit work?