中文摘要20 世纪 40 年代人类开始步入计算机时代,至今随着计算机技术的迅猛进展，人类社会的方方面面也发生着巨大的改变。而审计作为一门历史悠久的职业,也在计算机技术的冲击下发生着一场变革。在过去，财会人员凭借纸质凭证、账簿及报表来对各种经济业务活动进行记录分析管理.而在今日,随着企业内部计算机的普及，纸质会计资料逐渐被存储在计算机数据库中的电子信息所代替。企业内 ERP 等管理系统的应用以及用友、金蝶、SBO 等财务软件的应用使审计环境发生了翻天覆地的变化.这使得传统手工审计不再符合时代进展的需要,必须在信息化时代探究新的审计方式。在这样的背景下,计算机审计诞生了.本文主要阐述计算机审计的基本概念，介绍计算机审计的主要技术方法，并讨论我国计算机审计的进展过程。最后举出计算机审计在目前审计工作中的具体应用。计算机审计是与当前环境相适应的和先进的。我国的计算机审计还处于起步阶段，当前对计算审计的讨论，不仅具有完善和推动相关理论进展的重要的理论意义，还具有促进我国计算机审计实务进展的现实意义.关键词：计算机审计，进展历程，技术方法，应用实例ABSTRACTHumans have stepped into the computer age since the 1940s 。 With the great development of computer hi—tech, computers have been widely used and have significant impact on all aspects of our society 。 Nowadays ， paper accounting information is gradually being replaced by invisible electromagnetic signals. Traditional auditing can’t be carried out properly。 Therefore， we have to look for new ways of auditing. In this background, computer auditing was born. This paper mainly introduces the basic concept and the current situation of computer auditing and put forward reasonable suggestions on the existing problems 。 Computer auditing is advanced and adapted to the current environment. Research on computer auditing not only has theoretical prospective, but also can practically promote the development of computer auditing.Key word： computer auditing， development, auditing technology, application目录一、引言........
