在社会经济发展以及信息技术进步的推动下,会计电算化也有了飞速发展,会计工作在电算化环境系凸显出诸多新特点,同时应用电算化开展审计工作也成为当务之急。笔者着眼于国内审计工作在电算化条件下所面临的挑战,深入分析其中原因,并给出了相应的对策。 In the socio-economic development and the promotion of information technology, accounting computerization has also been rapid development of accounting work in the computerized environment highlights many new features, while the application of computerized audit work has become a top priority. The author looks at the challenge of domestic audit under computerized conditions, analyzes the reasons in-depth, and gives the corresponding countermeasures.