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审计工作对会计实务的展开具有重要的促进作用,会计实务工作的展开离不开审计的约束。随着我国信息技术的不断深化,会计领域的要求变的也越来越高,在此形势下,需寻找适合市场发展的会计信息系统,把当前比较流行的会计学、审计学与现在现代化的信息技术结合起来,从而达到一种不仅对会计实务进行有效控制、方便审计工作能够顺利展开以及能够对会计行业实施行之有效的监管。
Audit work on the expansion of accounting practices has an important role in promoting the work of accounting practices can not be separated from the audit constraints. With the continuous deepening of information technology in our country, the requirements in the field of accounting have also become higher and higher. Under this situation, it is necessary to find an accounting information system suitable for the market development. The most popular accounting, auditing and modernization nowadays The combination of information technology, so as to achieve a not only effective control of accounting practices to facilitate the smooth development of the audit work and can implement effective accounting supervision.