随着信息化程度在全球范围内不断加深,电算化会计已经成为会计发展的必然方向。电算化会计与传统手工会计无论在会计基础,还是在会计工作方法等方面都存在着很大差别。因此,依靠传统手工会计账务处理的资料所进行的财务审计在新的条件下就显得很不适应,必须进行改变、补充和完善。本文对电算化条件下审计应采取的对策做了相关阐述。 With the deepening of the degree of informatization in the world, computerized accounting has become the inevitable direction of accounting development. Computerized accounting and traditional manual accounting both in accounting basis, or in terms of accounting methods and so there is a big difference. Therefore, the financial audit relying on the information handled by the traditional manual accounting accounts appears to be inadequate under the new conditions and must be changed, supplemented and improved. This article explains the countermeasures that should be taken in the audit of computerized conditions.