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.
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