经济技术的日新月异,信息化浪潮的兴起对企业内部审计环境带来了深刻的变化。会计信息系统在企业的运用日趋成熟,会计信息系统内部控制制度也随着改变,呈现出自身的特点。现代企业审计不仅要利用计算机作为其审计手段,还要把会计信息系统作为其审计的对象。审计人员应如何适应会计信息化环境下,重新建立一套适应新形势下审计方法体系,成为目前我国审计领域需要解决的课题。 With the rapid development of economy and technology, the rise of informationization has brought profound changes to the internal audit environment of enterprises. The application of accounting information system in the enterprise is maturing day by day. The internal control system of accounting information system also changes with its own characteristics. Modern enterprise auditing not only uses the computer as its auditing means, but also regards the accounting information system as the object of its auditing. How auditors should adapt to the environment of accounting information and re-establish a system of audit methods to adapt to the new situation has become a subject to be solved in China’s audit field at present.