With the development of computer techniques and complication of account data, automatic auditing has become a very chief point of audit research.

随着计算机技术的飞速发展和会计数据的日益复杂化，审计自动化已成为审计研究领域的关注焦点。

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This article starts with the influence, which the computer accounting system brings to auditing, puts forwards the content and technique of auditing under the circumstances of computer.

从计算机会计系统对审计的影响入手，对计算机信息系统环境下审计的内容和技术进行探讨是十分必要的。

youdao

This article starts with the influence, which the computer accounting system brings to auditing, puts forwards the content and technique of auditing under the circumstances of computer.

从计算机会计系统对审计的影响入手，对计算机信息系统环境下审计的内容和技术进行探讨是十分必要的。

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