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.

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。

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A computer financial affairs management system with cost accounting as center is introduced.

介绍了一个二级单位以成本核算为中心的财务微机管理系统。

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The accounting information system (AIS) is a computer information system that takes the computer as the main tool, provides each kind of accounting and the financial information to users.

会计信息系统(ais)是以计算机为主要工具，为用户提供所需的各种会计核算和财务管理信息的计算机信息系统。

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Finally, the letter encourages Freeh to utilize the expertise of the General Accounting Office -- a congressional agency -- as it decides how to upgrade its computer system.

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