Based on the contents above, this article also presents the roles which will be played by normally using audit test in the realization of computerized auditing in our country.

在此基础上，文中亦阐明了通过抽查法的规范实施，对促进我国审计电算化的实现所起的作用。

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Putting into effect computerized accounting, great changes have taken place in the clue, the basis, the contents and technique of auditing.

会计电算化的实施，使审计的线索、基础、内容、技术等都发生了很大变化。

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Putting into effect computerized accounting, great changes have taken place in the clue, the basis, the contents and technique of auditing.

会计电算化的实施，使审计的线索、基础、内容、技术等都发生了很大变化。

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