摘 要:随着计算机产业的快速发展，各行各业开始大量使用计算机技术，人类将其运用在生活中的各个行业和领域，这种潮流带动了全球进入信息化社会时代。这个时代，信息技术被广泛应用于社会的各个领域，成为了社会发展的重要支柱，例如会计行业中电算化的使用。越来越多的企业开始使用会计信息系统，因而不可避免地给传统审计工作带来了巨大的冲击和挑战；同时，信息技术的发展也给传统审计工作带来了前所未有的机遇，提供了强大的技术支持。
本文首先简单介绍了有关会计电算化的概念，在与传统手工审计比较的基础上分析了会计电算化给审计带来的影响；接着，分析了目前我国会计电算化审计的现状及会计电算化环境下审计遇到的问题及会计电算化给审计带来的风险；再次，提出了应对会计电算化影响及审计问题的对策和方法。最后，根据典型案例分析了会计电算化在企业中的应用现状和审计的局限性及公司解决问题的对策。.
关键词：会计电算化；审计；问题；对策
ABSTRACT:Knowledge economy and the rapid development of modern information technology, pushes the world entering into the era of information society. In this age, information technology is widely used in every field of society, and has become the important pillar of social development, the use of computerized accounting, for example. More and more enterprises begin to use the accounting information system, and thus which inevitably brings huge impact and challenges on the traditional audit work. At the same time, the development of information technology to traditional audit work has brought unprecedented opportunities to traditional audit work, provides a powerful technical support.
At first, this paper had a simple introduction about the concept of accounting computerization. On the basis of the comparison with the traditional manual audit to audit computerized accounting aspects are analyzed. Then analyzes the current situation of audit under computerized accounting, the problems and risks are put to be analyzed also. Then summarizes the commonly used accounting computerization of the audit methods, and puts forward some tentative suggestions to deal with computerized accounting audit effect of countermeasures. At last, according to the typical case analyzed the application status of computerized accounting in the enterprise and the limitations of the audit .Also put forward some corporate solutions to these problems.
Keywords: Accounting computerization; audit; problems; suggestions
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