因此,要加强对会计信息系统的审计。
So, to strengthen audit accounting information system is very necessary.
本文第三章讨论了针对会计信息系统的计算机辅助审计技术,并对这几种技术进行了对比分析,提出了对会计信息系统进行审计重点应关注哪几个方面。
In the third chapter, we introduced computer assisted audit technologies of the accounting information system, and analyze these technologies, proposed what we should pay more attention to.
对于电算化会计信息系统内部节制的弱点,审计人员要能评估其影响,并向被审单位提出改进的建议。
Computerized accounting information system for internal control of weakness, auditor can evaluate the influence, and to put forward some Suggestions for improvement.
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