论会计电算化下的审计发展

论会计电算化下的审计发展

摘要

随着计算机在各个领域的广泛应用,许多单位都实现了会计工作电算化，因此电算化审计也就应运而生了，审计工作中实施电算化已是当务之急。随着越来越多的机关、企业等组织机构采取电算化核算，不可避免地对传统审计产生重大影响，信息系统电算化后发生的变化向审计人员提出了挑战，知识经济对审计的挑战主要表现为实行会计电算化后对审计带来的挑战。电算化审计是计算机技术和审计工作相融合的过程，是指对电算化会计所形成的信息系统的审计，是由独立的机构或审计人员以被审单位在一定时期内的电算化会计信息系统及其范围内会计资料反映的经济活动为对象，利用专门的计算机审计技术,通过对系统内部控制、应用程序、数据文件以及对其电算化过程和结果等进行的审计。如何对未来审计适应电算化环境进行研究，提出相应的对策值得我们深思与探讨。本文试对电算化会计和电算化审计的概念、存在问题和特点等有关方面作以下比较分析，并重点谈谈会计电算化对电算化审计的影响及以后的发展。

[关键词]会计电算化，电算化审计，影响，发展

Abstract

As the computer widely used in various fields，many units have achieved accounting computerization, therefore the computerization auditing also emerge as the times require，Audit of the implementation of computerization is a pressing matter of the moment.With the increasing number of organs, enterprises and other organizations to adopt the computerization accounting, inevitably have a significant impact on the traditional rmation system of computerization occurred after the change to the audit staff presented a challenge, challenge of intellectual economy on Auditing mainly for computerized accounting on audit puterized audit is the computer technology and the audit work of the process of fusing, refers to the computerization accounting information system audit form, that is composed of independent agencies or the auditors to audit unit during a certain period of computerized accounting information system and accounting information to reflect the range of economic activities as the object. The special computer audit technology, through the system of internal control, application, data files and the computerization process and results of auditing. How to adapt to future audit computerization environment undertakes study, put forward the corresponding countermeasure deserve our attention and discussion. This article tries to the computerized accounting and the concept, characteristics and other relevant problems and makes the following comparison analysis , And focus on accounting computerization of computerized audit influence and future development.

Key words: Accounting computerization;Computerized audit;Influence;Development

目录

绪论 ........................................................... .. 1 1 会计电算化的现状及发展 ........................................ .. 2 1.1会计电算化与传统手工会计的区别 (2)

1.1.1电算化会计建立了一套新的会计资料档案 (2)

1.1.2数据处理程序具有新的特点 (2)

1.1.3记账的含义 (3)

1.1.4会计信息的特点不尽相同 (3)

1.2实施会计电算化的意义 (3)

1.2.1保证会计核算资料的及时性 (3)

1.2.2保证会计核算的正确性 (3)

1.2.3充分发挥会计的职能 (3)

1.2.4提高会计工作效率 (4)

1.3会计电算化的发展趋势 (4)

2 审计程序 (5)

2.1调查了解 (5)

2.2初步评价 (5)

2.3制定审计计划 (6)

2.4符合性测试 (6)

2.5实质性测试 (6)

2.6评论总结，出具审计报告 (7)

3 会计电算化对审计的影响 (8)

3.1我国审计目前所面临的挑战 (8)

3.1.1改变了审计线索 (8)

3.1.2扩大了审计的内容和范围 (9)

3.1.3改变审计的技术方法 (9)

3.1.4影响了审计标准和准则 (9)