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.
因此，计算机审计要求审计人员必须具有复合型知识结构。
Therefore, the calculator audit requests auditing a personnel has to have a compound type knowledge structure.
随着审计形势的变化，审计人员要掌握一套新的审计技术，以便在计算机环境下有效地开展审计工作。
With the changing of audit situation, auditor must grasp a series of new audit technology to efficiently carry out audit work under the environment of computerization.
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