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随着信息技术的迅猛发展,电算化系统功能的日益完善、系统更加复杂多样,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。总体来说,本文以适应社会主义市场经济改革与发展的思路及目标为依据,顺应当今网络时代的发展潮流,面向加入世界贸易组织对中国会计改革与发展作一展望,通过论述会计电算化引起的审计内容和方式的改变,建设性的提出了一些相应的审计对策。
With the rapid development of information technology, the functions of computerized systems are increasingly improved, and the system is more complex and diverse. Auditors will face even more severe challenges. At present, under the modern computer application environment, our country still follows the traditional manual audit mode basically, and the domestic theoretical research and practical application level can not adapt to the rapid development of information technology. In general, based on the ideas and goals of reform and development of the socialist market economy, this paper follows the trend of development in today’s cyber age and looks forward to joining the World Trade Organization (WTO) in the accounting reform and development in China. Caused the audit content and the change of the way, constructively put forward some corresponding audit countermeasures.