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随着会计电算化在会计工作中的广泛应用,对传统手工审计工作造成了冲击,迫切要求现有的审计工作进行相应的改变、补充和完善。如何适应新形势,保证审计方式、方法的科学合理,保证会计信息的真实可靠,搞好电算化审升工作已成为审计工作的重点。本文阐述了开展对会计电算化系统审计的必要性——会计电算化系统审计是审计监督财政财务收支真实性、合法性、效益性目标的必然要求,并对会计电算化审计的发展方向进行预测,就如何搞好审计工作提出了看法。
With the widespread application of accounting computerization in accounting work, it has impacted the traditional manual audit work and urgently required the existing audit work to be changed, supplemented and improved accordingly. How to adapt to the new situation, to ensure that the audit methods and methods are scientific and reasonable, to ensure the authenticity of accounting information, and to improve computerized audit work has become the focus of audit. This article elaborates the necessity of carrying out the auditing of accounting computerization system - the auditing of accounting computerization system is the inevitable request of auditing and supervising the authenticity, legitimacy and benefit target of financial revenue and expenditure, The direction of development to predict, on how to do a good job audit made the view.