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电子计算机技术的快速发展,以及互联网的全球化普及,人类已经进入了一个信息化的新时代。在信息化时代中,人们的生产生活方式都在发生着改变,信息技术的应用已成为了许多领域工作的主要方式,会计信息化已成为当前会计工作发展的主流趋势。信息化环境在给人们带来便利的同时,也伴随着一些新的安全问题的出现,会计审计诚信问题受到了极大的挑战,如何在信息环境下保证会计审计诚信是会计发展中必须要解决的重要问题。
With the rapid development of computer technology and the popularization of the Internet, mankind has entered a new era of informationization. In the information era, people’s production and lifestyle are undergoing changes. The application of information technology has become the main method of work in many fields. Accounting informationization has become the mainstream trend of the current accounting work. Information environment brings convenience to people as well as some new security problems. The issue of accounting audit integrity has been greatly challenged. How to ensure the integrity of accounting audit in the information environment is a must in accounting development. The important issue.