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。

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.

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本文第三章讨论了针对会计信息系统的计算机辅助审计技术，并对这几种技术进行了对比分析，提出了对会计信息系统进行审计重点应关注哪几个方面。

In the third chapter, we introduced computer assisted audit technologies of the accounting information system, and analyze these technologies, proposed what we should pay more attention to.

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