石家庄学院学报

审计是监督会计工作真实性、合法性和效益性的手段和程序.会计电算化是会计工作发展进步的必然趋势.通过分析会计电算化给审计工作带来的影响,提出了会计电算化审计的一般方法与建议.

Auditing is the means and the procedures that supervise accounting activities’authenticity,legitimacy and profitability.Accounting computerization is the inevitable trend in the accounting development.Through analysing the impact the accounting computerization has on the auditing loads,this paper puts forward the general methods and suggestions for auditingthe accountingcomputerization activities.