中文摘要随着知识经济和信息技术的高速进展，信息技术被广泛应用于社会的各个领域。在审计领域，会计电算化已经成为会计进展的主流方向。会计电算化不可避开地对传统审计工作带来了巨大的冲击与挑战。审计人员不仅要对会计信息系统产生的数据是否真实、正确、合法进行审计，而且还要对会计信息系统的安全性、可靠性、内部控制的有效性等进行审计。这些都远远超出了传统的审计理论架构，给审计理论和实践都提出了许多新的问题。这不仅要求审计人员具有专业的审计知识，同时也要求审计人员有更高的计算机知识和会计操作软件专业知识。本文结合我国的实际情况，对会计电算化下审计所带来的一系列问题进行阐述和分析，并就这些问题提出一些相应的审计对策。关键词: 会计电算化，审计，影响，风险，对策AbstractWith the rapid development of knowledge economic and modern information technology, information technology has been widely applied in all fields of society. In auditing. accounting computerization has become the main stream of accounting development direction. It has brought great impact and challeges to the traditional audit work inevitably. Besides making sure that the Accounting Information System generate real, correct and legal data, auditors should be responsed to the safety, reliability and inter-control validity of the System. This is so far beyond the traditionalauditing theory framework, that put auditing theory and practice into many new problems. It requires the auditors not only have the professional audit knowledge, but also a higher skill of computer and accounting software operating. This essay aims to illustrate and analyze the auditing problems caused by accounting computerization under actual situation of our country and raise some related coutermeasures to solve them.Key Words ： Accounting Computerization ， Audit ， Influence ， Risk ， Countermeasures引 言当今社会已经进入一个与以往任何时期都不相同的时代，这就是信息时代。信息技术的进展促进了电...
