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会计电算化的实施,极大地提高了会计信息处理速度和准确性,传统的财务审计在新的条件下必须进行改变、补充和完善,本文从会计电算化与会计电算化审计的特点及相互影响关系谈几点粗浅的看法。
The implementation of accounting computerization has greatly improved the speed and accuracy of accounting information processing. The traditional financial auditing must be changed, supplemented and improved under the new conditions. This paper analyzes the characteristics of accounting computerization and accounting computerized auditing And the mutual influence on the relationship to talk about a few superficial view.