電算化會(huì)計(jì)條件下的審計(jì)

電算化是會(huì)計(jì)的必然方向,由于電算化會(huì)計(jì)與手工會(huì)計(jì)無(wú)論在會(huì)計(jì)基礎(chǔ),還是在會(huì)計(jì)工作等方面都存在著很大差別。因此,傳統(tǒng)的財(cái)務(wù)審計(jì)在新的條件下就顯得很不適應(yīng),必須進(jìn)行改變、補(bǔ)充和完善,本文擬就電算化會(huì)計(jì)下的審計(jì)程序和審計(jì)談點(diǎn)粗淺的看法。

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