《上海会计》１９９７年第１２期载王志康的《会计电算化原始数据的正确性控制》一文（以下简称《王文》）,提出其见解,本人不敢苟同。现结合本人多年的会计工作与使用“万能”电算化软件的经历,谈一下自己的看法。审核是会计工作中非常重要并且不可逾越的环节,是容许该业务登 “Shanghai Accounting” 1997 No. 12 contains Wang Zhikang’s “accounting computerized data correctness control” article (hereinafter referred to as “Wang Wen”), put forward their views, I do not agree. Now with my many years of accounting work and the use of “omnipotent” computerized software experience, talk about their own views. Auditing is a very important and insurmountable part of accounting work, allowing the business to register