会计信息化审计研究

随着计算机技术水平的提高和现代信息技术的飞速发展,会计信息化成为会计事业发展的必然趋势。由于审计和会计所面临的环境具有一致性,尤其是审计与会计关系的血缘性,会计信息化必将给审计工作带来新的挑战和发展机遇。本文以会计信息化为环境平台,以会计信息化对审计产生的重大影响和特征为依据,探讨了开展会计信息化审计所面临的问题及其相应的解决途径。

Research on Information-based Accounting Audition

With the improvement of the computer technology and development at full speed of modern information technology, the information-based accounting becomes the inexorable trend of development of accounting undertaking. Because of auditing and the environment which the accountant face have consistency, especially the blood relationship between the audit and the accounting, it will bring the new challenge and opportunity for developing audit work. This text regards information-based accounting as the environmental platform,takes the information-based accounting audit's great influence and characteristic as the basis, and mainly discusses the developing of information-based accounting audit, problems and corresponding settlement route under the new situation.