会计电算化对审计工作的影响与对策

会计电算化改变了审计线索、内容和范围、技术方法、标准和准则,同时对审计人员素质要求也提出了更高的要求。为更好地适应会计电算化条件下对现代审计的需求,提高审计质量和水平,从以下方面提高电算化审计的质量:加大会计电算化下审计工作的理论研究、完善电算化审计标准与准则、加大事前系统审计力度、积极培养复合型的高素质审计人员、改进审计方法、完善审计内容。

THE INFLUENCE OF ACCOUNTING COMPUTERIZATION ON AUDIT WORK AND ITS COUNTERMEASURES

Aiming to adapt the requirements for the modern audit in the background of accounting computerization and improve the quality and level of audit, this paper put forward some measures to improve the quality of the electronic audit, including:increasing the theoretical research on computerized accounting audit, improving standards and guidelines of electronic data processing audit, increasing beforehand system audit dynamics, and actively cultivating high quality auditors, improving audit methods, perfecting the audit content.