近年来,随着计算机事业的迅猛发展,会计电算化在我国得到了越来越广泛的使用。审计机关要对社会经济活动进行监督,如果仍然沿用传统的方法收集整理计算机存储的会计信息,不仅效率非常低下,审计结果的可靠程度也将受到影响,审计工作势必处于被动境地。因此,用计算机直接读取会计软件存储的电子数据,进而用审计软件对会计业务的合规性、合法性、真实性进行审查,已经成为计算机审计亟待解决的重要课题。 In recent years, with the rapid development of computer industry, computerized accounting has been used more and more widely in our country. Auditing organs should supervise the social and economic activities. If the traditional methods are still used to collect and sort out the accounting information stored in the computer, not only the efficiency is very low, the reliability of the audit results will also be affected, and the auditing work is bound to be in a passive situation. Therefore, the direct reading of the electronic data stored by the accounting software by the computer and the auditing of the compliance, legality and authenticity of the accounting business by the audit software have become an important issue to be solved in the computer audit.