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本文首先对计算机审计的现状、存在的问题等方面进行宏观地概述,进而找出应对解决方法。使会计电算化以及电算化下的审计更好的发挥其应有的作用,为我国新时期社会主义经济建设作出更大的贡献。
This article first summarizes the status quo of the computer audit, the existing problems and so on, and then finds out the solution to the problem. So that the computerization of accounting and computerized audit of the better play its due role for our country’s socialist economy and make greater contribution to the building.