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近年来,随着现代信息技术的不断发展和计算机技术水平的日益提高,会计事业也向信息化的方向不断迈进,成为会计事业发展的主流趋势。随着会计信息化的不断深入,会计数据处理和工作效能等方面也发生了翻天覆地的变化,也进一步影响了审计线索、审计内容、审计技术等方面的工作,为审计工作带来了前所未有的机遇和挑战。本文以会计信息化为基础,研究和探讨了新的会计信息化审计方法,希望能够适应会计信息化的审计需求。
In recent years, with the continuous development of modern information technology and the ever increasing level of computer technology, the accounting business has also made continuous strides in the direction of informationization and has become the mainstream trend in the development of accounting. With the continuous deepening of accounting informationization, tremendous changes have taken place in aspects of accounting data processing and work efficiency, etc., which have further affected the work of audit clues, audit contents and audit techniques, bringing unprecedented opportunities for audit work And challenge. Based on the accounting informationization, this paper studies and discusses the new accounting informationization audit method, hoping to be able to adapt to the accounting information audit needs.