我们现在迫切需要尽快进入利用计算机审计（Audit with the Computer）阶段。会计信息处理的电算化和存贮的电磁化，如果没有全部打印输出纸质的账表文件，磁性介质上的会计资料是肉眼所不能识别的。
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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。
At the same time, the mistake of computer, malpractice, even misdeeds through computer have increased quickly. Therefore, audit of commercial bank is faced with an austere challen...
与此同时，计算机错误、舞弊甚至犯罪案件不断增加，这使商业银行审计面临严峻挑战。
At the same time, the mistake of computer, malpractice, even misdeeds through computer have increased quickly. Therefore, audit of commercial bank is faced with...
与此同时，计算机错误、舞弊甚至犯罪案件不断增加，这使商业银行审计面临严峻挑战。
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