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随着我国信息技术产业的大力发展,会计电算化在各高校中开始迅速普及,并给高校会计的理论带来了重大影响,同时也影响了高校审计工作的开展,另外还给高校的审计工作带来了新的状况。为了使高校审计工作可以得到顺利开展,本文在会计电算化的背景下将探讨高校的审计工作,从而让高校的审计工作可以充分发挥其积极作用。
With the vigorous development of China’s information technology industry, accounting computerization began to popularize rapidly in colleges and universities, and brought great influence on the theory of university accounting. It also affected the development of university auditing work, Work has brought new conditions. In order to make college auditing work smoothly, this paper will discuss the auditing work of colleges and universities in the background of accounting computerization, so that the auditing work of colleges and universities can give full play to its positive role.