随着会计电算化的日益普及推广，如何加强对电算化会计信息系统的审计，已日益成为审计工作的突出问题。笔者认为电算化会计信息系统的审计应从事前、事中、事后三个方面进行，才可确保电算化会计信息系统的准确性及合法性，而其中最重要的又是事前事中审计。首先，事前事中审 With the popularization of accounting computerization, how to strengthen the auditing of computerized accounting information system has increasingly become the prominent issue of audit work. The author believes that the computerized accounting information system audit should be conducted before, during, after the three aspects, to ensure that the computerized accounting information system accuracy and validity, and the most important of which is an incident before the audit. First of all, before the event in the trial