至关重要的是，计算机系统审计师了解的会计和信息技术的影响的计算机系统。

It is essential that computer systems auditors understand both the accounting and information technology implications of computer systems.

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介绍了计算机系统审计的概念和内容，分析了其过程，给出了收集证据和评价计算机系统的方。

This paper introduces the concept and content of computer system audit, analyzes its process, and gives the methods of gathering evidence and evaluating computer system.

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公司现在必须能够证明客户的计算机系统可以满足审计人员法规条例和遵从性的要求。

Companies must now be able to demonstrate that their computer systems meet the requirements of regulatory bodies and the compliance demands of auditors.

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