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电子计算机在企业会计工作中的广泛应用,给审计工作带来了新的课题。本文所要论述的,是在已设置电子数据处理系统的企业中,审计人员如何从事审计工作。一、电子数据处理系统的审计线索
The widespread application of electronic computers in corporate accounting has brought new problems to audit work. What this article addresses is how auditors work in audits in enterprises that have an electronic data processing system. First, the audit trail of electronic data processing system