审计电算化使审计人员从繁重的计算、复核、审核的工作中解脱出来，提高了审计效率。
The audit computerization frees auditors from the tedious and heavy computation and checking. The practice of computer audit can make auditing more efficient.
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。
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.
为了能有效地审计电算化的会计个体，在电算化会计系统的设计和开发时必须注意审计需求，要留下新的审计线索。
In order to effectively the audit computerization of accounting computerized accounting system, in the design and development, we must pay special attention to the new audit requirements, audit clues.
会计电算化对审计工作产生了巨大的影响，对审计人员也提出了更高的要求，我们应当采取一些对策以与之相适应。
The accounting computerization produces great influence upon the auditing work, and puts forward higher demands to the auditors, we should take some countermeasures so as to suit it.
会计电算化；审计；影响；风险；对策。
Accounting Computerization; Audit; Influence; Risk Countermeasures.
会计实现电算化，对审计产生了很大影响。
会计电算化信息系统的特点，使得审计工作面临新的困难。
The characteristic of the information system of accounting computerization makes the auditing face new problems.
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。
Putting into effect computerized accounting, great changes have taken place in the clue, the basis, the contents and technique of auditing.
还有会计电算化与审计的关系该怎么处理？
There are accounting and auditing how to deal with the relationship?
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.
银行内部各类业务，尤其是会计业务的电算化使得审计工作有了新的特点。
It makes the audit task got some new features. Traditional audit method is unable to adapt the audit environment with mass of electronicdata.
尽管实现会计电算化后，极大地改善了会计业务的处理，但同时也对会计审计工作提出了新的挑战。
The technique has expedited and simplified accounting process, but also has brought a new challenge to accounting audit.
尽管实现会计电算化后，极大地改善了会计业务的处理，但同时也对会计审计工作提出了新的挑战。
The technique has expedited and simplified accounting process, but also has brought a new challenge to accounting audit.
应用推荐