会计核算电算化使传统的会计核算手段和帐务处理程序发生巨大变革。由此,对原来以凭证、帐簿、会计报表及其经济资料为主要审查对象的审计工作提出许多新问题。其主要体现在以下方面: 一、数据存贮发生了变化 在手工操作下,作为审计对象的会计凭证、帐簿、报表和各种经济资料,都是可见性文字、数字记录,并且要求严格按照统一的规程来填写和登记。会计核算电算化后,除了部分原始凭证和打印输出的表、帐以外,大量的会计数据都是以电磁讯号形式被存录在计算机的存储器中,不经计算机显示或输出是看不见摸不到的。它既易销毁,也易复制,而且可以 Accounting Computerization makes the traditional accounting measures and accounting procedures have undergone tremendous changes. As a result, many new problems have been raised with regard to the auditing of the original censorship, accounting books, accounting statements and their economic data. Mainly reflected in the following areas: First, the data storage has changed Under manual operation, as the audit object accounting vouchers, books, statements and various economic data are visible text, digital records, and requires strict accordance with Unified rules to fill and register. Accounting computerized, in addition to some of the original voucher and printed output of the table, accounting, a large number of accounting data are stored in the form of electromagnetic signals in the computer memory, without the computer or the output is invisible touch To It is easy to destroy, easy to copy, and can