利用计算机进行审计是具有风险的。

Using computer to audit is full of hazards.

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现代高校审计不仅要利用计算机作为其审计手段，还要把计算机信息系统作为其审计的对象。

The modernized higher educational school not only USES computer as its audit means, but also lets the computer information system becoming its audit object.

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对程序节制，审计员要利用计算机辅助审计技术进行审计。

For program control, auditors should use computer assisted audit techniques for audit.

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