【摘要】 会计电算化的实施,使审计的线索、基础、内容、技术等都发生了很大变化。审计工作必须采取相应的对策以适应新的需要,学习、研究和发展计算机审计是审计部门及其工作人员的新任务。更多还原

【Abstract】 Putting into effect computerized accounting, great changes have taken place in the clue,the basis,the contents and technique of auditing. Doing auditing work must adopt relevant countermeasure to suit new needs. Learning,studying and developing computerized audit is one of the new tasks of auditing department and personnels.更多还原