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随着信息全球化的发展,以计算机为主体的当代电子技术和信息技术,已经迅速的被会计工作所广泛的利用,会计电算化的使用和发展大大的提高了会计信息处理的准确性与及时性。但与此同时,也必然会对传统的审计工作带来很大的影响,提出更高的要求。本文围绕这一现实,就会计电算化的发展现状及特点对审计工作各方面的影响谈一些自己的看法。
With the development of information globalization, contemporary electronic technology and information technology with computer as the main body have been widely used by accounting work quickly. The use and development of computerized accounting has greatly improved the accuracy of accounting information processing and Timeliness. However, at the same time, it will inevitably have a great impact on the traditional audit work and put forward higher requirements. Based on this reality, this article talks about the current situation and characteristics of accounting computerization on the various aspects of the audit work.