會計電算化對審計的影響及對策

論文編號:KJ1282 論文字數:7106,頁數:09

會計電算化對審計的影響及對策
摘要：計算機在會計中的應用，改變了會計數據處理的方式，因而給審計工作帶來了 新的課題。隨著信息技術的迅猛發展，電算化系統功能日趨完善、系統更加復雜多樣， 審計人員將面臨更為嚴峻的挑戰。目前，在現代的計算機應用環境下，我國基本上還 是沿襲傳統手工審計方式，而國內的理論研究和實踐應用水平還不能適應信息技術的 迅速發展。通過對手工會計到電算化會計過渡的探討，發現二者能對審計工作產生消 極影響的區別以及應對這種影響的措施。總體來說，文章通過論述會計電算化引起的 審計工作的變化，建設性的提出了一些相應的審計對策，并且總結了審計工作的發展 方向。

關鍵詞：手工會計；電算化會計；審計；影響；對策

The Infection and Countermeasure of Auditing with Accounting
Computerization

Abstract： With the application of computer in accounting, the method of accounting data is changed. It is a new subject to auditor. With the development of Information Technology, the function of Computerized Accounting Information System (CAIS) is complex and various. There are many great challenges in the future audit work. Presently, under the condition of applying Computerized Accounting, Handworked audit is still our main method. In addition, the level of the audit theories and practices can't adapt to the fast of development with technologic information. Through the transition' Discussion of manual accounting to computerized accounting, we can found the difference to negatively impact audit work between them and the response measures. Overall, this article bring forward some corresponding audit responses constructively through discussing computerized accounting change the audit, and summed up the way of the audit work in the future.
Keywords: traditional  accounting ；computerized  accounting ；auditing ；infection ；

countermeasure

目 錄

1 手工會計與電算化會計的區別………………………………………………………4
1.1 會計信息的載體不同…………………………………………………………4
1.2 賬簿形式和錯誤更正方法不同………………………………………………4
1.3 賬務處理程序不同……………………………………………………………4
1.4 內部控制制度不同……………………………………………………………6
2 會計電算化后對審計產生的影響……………………………………………………6
2.1 審計線索發生改變……………………………………………………………6
2.2 會計系統內部控制發生改變…………………………………………………6
2.3 審計范圍發生改變……………………………………………………………7
2.4 審計方法發生改變……………………………………………………………7
3 會計電算化下審計的對策……………………………………………………………7
3.1 留下新的審計線索……………………………………………………………7
3.2 形成會計系統自身內部控制機制……………………………………………7
3.3 在合理范圍加強對系統的審計………………………………………………8
3.4 提高審計人員和會計人員素質………………………………………………8
4 結論……………………………………………………………………………………9

參考文獻…………………………………………………………………………………9