随着我国的经济不断深入发展,我国会计事业随之走向国际化,与世界接轨。会计电算化现已成为一门主导行业,在会计行业中占有重要的地位。因此,原有的审计技术和审计体系已经不能再满足会计行业发展的需求,因此,现在必须制定一系列与现代会计审计相适应的政策与方法。本文主要阐述了有关会计电算化审计的相关内容,主要包含以下内容:审计相关概念、会计电算化审计发展现状与面临的问题、如何防范审计中的风险。 As China’s economy continues to develop in depth, the accounting profession in our country has subsequently become more internationalized and in line with the rest of the world. Accounting computerization has now become a leading industry, occupies an important position in the accounting profession. Therefore, the original audit technology and audit system can no longer meet the needs of the development of the accounting profession. Therefore, a series of policies and methods suitable for modern accounting auditing must be formulated now. This article mainly expounds the relevant content of accounting computerized auditing, which mainly includes the following contents: the related concepts of auditing, the status quo and problems of accounting computerized auditing and how to prevent the risks in auditing.