会计电算化对审计的影响及对策

^论文编号:KJ1282 ^论文字数:7106,页数:09

会计电算化对审计的影响及对策
摘要：计算机在会计中的应用，改变了会计数据处理的方式，因而给审计工作带来了 新的课题。随着信息技术的迅猛发展，电算化系统功能日趋完善、系统更加复杂多样， 审计人员将面临更为严峻的挑战。目前，在现代的计算机应用环境下，我国基本上还 是沿袭传统手工审计方式，而国内的理论研究和实践应用水平还不能适应信息技术的 迅速发展。通过对手工会计到电算化会计过渡的探讨，发现二者能对审计工作产生消 极影响的区别以及应对这种影响的措施。总体来说，文章通过论述会计电算化引起的 审计工作的变化，建设性的提出了一些相应的审计对策，并且总结了审计工作的发展 方向。

关键词：手工会计；电算化会计；审计；影响；对策

The Infection and Countermeasure of Auditing with Accounting
Computerization

Abstract： With the application of computer in accounting, the method of accounting data is changed. It is a new subject to auditor. With the development of Information Technology, the function of Computerized Accounting Information System (CAIS) is complex and various. There are many great challenges in the future audit work. Presently, under the condition of applying Computerized Accounting, Handworked audit is still our main method. In addition, the level of the audit theories and practices can't adapt to the fast of development with technologic information. Through the transition' Discussion of manual accounting to computerized accounting, we can found the difference to negatively impact audit work between them and the response measures. Overall, this article bring forward some corresponding audit responses constructively through discussing computerized accounting change the audit, and summed up the way of the audit work in the future.
Keywords: traditional  accounting ；computerized  accounting ；auditing ；infection ；

countermeasure

目 录

1 手工会计与电算化会计的区别………………………………………………………4
1.1 会计信息的载体不同…………………………………………………………4
1.2 账簿形式和错误更正方法不同………………………………………………4
1.3 账务处理程序不同……………………………………………………………4
1.4 内部控制制度不同……………………………………………………………6
2 会计电算化后对审计产生的影响……………………………………………………6
2.1 审计线索发生改变……………………………………………………………6
2.2 会计系统内部控制发生改变…………………………………………………6
2.3 审计范围发生改变……………………………………………………………7
2.4 审计方法发生改变……………………………………………………………7
3 会计电算化下审计的对策……………………………………………………………7
3.1 留下新的审计线索……………………………………………………………7
3.2 形成会计系统自身内部控制机制……………………………………………7
3.3 在合理范围加强对系统的审计………………………………………………8
3.4 提高审计人员和会计人员素质………………………………………………8
4 结论……………………………………………………………………………………9

参考文献…………………………………………………………………………………9

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