试论会计电算化对审计的影响及对策推荐.docVIP

PAGE 试论会计电算化对审计的影响及对策 摘 要：计算机在会计中的应用，改变了会计数据处理的方式，因而给审计工作带来了新的课题。随着信息技术的迅猛发展，电算化系统功能日臻完善、系统更加多样与复杂，审计人员将面临更为严峻的挑战。目前，在现代的计算机应用环境下，我国基本上还是沿袭传统手工审计方式，而国内理论研究和实践应用水平还不能适应信息技术的迅速发展。会计电算化给审计提出了许多新问题，新要求。实现计算机会计管理系统以后，对计算机会计管理系统必须采用新的审计技术方法才能适应这种变化，要积极推进计算机辅助审计，加强审计软件的开发和利用，提高计算机技术在审计工作中的应用水平。实现计算机技术与现代审计方法的有机结合。使内部审计使用更加合理有效的方法、措施来降低审计风险。因此，不断开展对会计电算化审计的研究，完善我国审计事业的新领域。 关键词：会计电算化 审计 影响 内部控制 计算机辅助审计 Abstract: Computer in the application of accounting, data processing has changed the accounting method and thus to the audit work has brought new issues. With the rapid development of information technology, computerized system being perfected, more diverse and complex systems, auditors will face more severe challenges. At present, the computer application in the modern environment, China basically followed the traditional manual auditing practices, while domestic theoretical study and practical application of standards still can not meet the rapid development of information technology. Computerized Accounting to the audit raised many new issues and new requirements. Computer Accounting Management System, the management of the computer accounting system to adopt the new audit techniques to adapt to this change, we must actively promote computer-aided audit, the audit software to strengthen the development and utilization, increase computer technology in the audit of the level of . Implementation of computer technology and modern methods of organic integration of the audit. So that the internal audit more rational and efficient use of the method, measures to reduce audit risk. Therefore, the ongoing audit of the computerized accounting research, and improve Chinas audit cause new areas. Keywords: Computerized Accounting Information System Audit Impact Internal Control Computer assistant auditing 一、会计电算化信息系统的定义及特点 会计电算化是以电子计算机为主的当代电子技术和信息技术应用到会计实务，并以电子计算机作为工具替代手工记账、算账、报账等传统方式，实现会计信息的收集、整理、输出、分析、预测、决策的过程。会计电算化是现代会计理论与现代科学技术，尤其是计算机技术相结合的产物，它改变了财务会计信息的处理和存储方式。审计人