会计电算化对审计的影响及其对策.doc

摘要:随着经济的发展和电子计算机的广泛应用，我国一批会计软件公司迅速发展壮大，为社会提供了稳定、可靠、优质的财务会计软件。会计电算化的实施，大大提高了会计信息处理的速度和准确性，可为用户提供及时、准确的会计信息，是会计事业发展史上一次史无前例的飞跃。但是，会计电算化的普及应用却在很大程度上影响着审计工作，特别是会计电算化下审计理论、线索、技术、方法、内容等的改变，使得传统的手工审计无法适应电算化的新情况和新要求；同时，随着会计电算化下计算机舞弊行为的出现，也就对审计人员提出了更高的要求。本文在查阅大量有关会计电算化理论与研究成果的基础上，从会计电算化的基本理论出发，针对会计电算化对审计环境、审计准则、审计依据、审计线索、内部控制、审计内容和审计人员的影响展开探讨；在此基础上，借鉴相关学者的研究成果，从制定和完善相关法律法规和电算化审计的标准与准则、加强审计软件技术的开发、建立新的内部控制制度、加强审计专业人才的培养、充分利用计算机辅助审计技术和工具等方面，提出一系列旨在应对电算化审计的对策，不足之处敬请指点。

关键词：会计电算化；审计；影响；风险；对策

Abstract:With the development of economy and the wide application of electronic computers, a batch of our accounting software, rapid development and expansion of the company, for the community to provide a stable, reliable, high quality financial accounting software. Accounting computerization implementation, greatly improving the accounting information processing speed and accuracy, can provide users with timely, accurate accounting information, accounting development in the history of the leap once there was no parallel in history. But the accounting computerization of accounting aspects, therefore the popularization of computerized accounting applications also will affect the audit work, the traditional manual audit has already can't adapt computerization of the new situation and new requirements, the accounting computerization from the auditing theory, cues, technology and method, content change, along with accounting computerization under the computer fraud behaviors, but also on the auditing personnel raised taller requirement. Based on consulting a lot of related to computerized accounting theory and research results in the foundation, from the computerized accounting basic theory, in view of accounting computerization on the auditing environment, auditing standards, audit evidence, audit trail, internal control, audit contents and audit personnel's influence spread out discuss; on this foundation, draw lessons from the relevant academic research results, from make and perfect the relevant laws and regulations and the computerization audit standards and guidelines, strengthen audit and the development of software technology, the establishment of new system of internal control, strengthening the audit professional training, make full use of computer assisted audit techniques and tools and other aspects, and puts forward a series of countermeasures to cope with computerized audit, inadequacies please guidance.

Key words：Counting Computerization；Audit；Influence；Risk；Countermeasures

会计电算化对审计工作带来诸多影响，只有不断完善会计电算化审计标准与准则、加强审计软件技术的开发、采用适应电算化审计的方法和手段、建立健全内部控制制度、加强审计专业人才的培养、充分利用计算机辅助审计技术和工具，才能更好的利用会计电算化带来的便利，提高审计的效率和质量。在会计电算化方式下，只要审计人员掌握会计电算化过程中所需的财务软件、审计软件、辅助审计软件及通用审计数据接口等知识，并且在审计时加强对企业财务软件数据资料的全程审计和内部控制审计，就能提高电算化审计工作的质量和效果。会计电算化的发展引起了会计电算化审计的发展，但是会计电算化审计只是发展到了一定阶段；随着社会经济的不断发展，将会产生更为可行、有效的审计方法和审计策略，从而更好地服务于经济发展。