摘 要:隨著計算機產(chǎn)業(yè)的快速發(fā)展，各行各業(yè)開始大量使用計算機技術(shù)，人類將其運用在生活中的各個行業(yè)和領(lǐng)域，這種潮流帶動了全球進入信息化社會時代。這個時代，信息技術(shù)被廣泛應(yīng)用于社會的各個領(lǐng)域，成為了社會發(fā)展的重要支柱，例如會計行業(yè)中電算化的使用。越來越多的企業(yè)開始使用會計信息系統(tǒng)，因而不可避免地給傳統(tǒng)審計工作帶來了巨大的沖擊和挑戰(zhàn)；同時，信息技術(shù)的發(fā)展也給傳統(tǒng)審計工作帶來了前所未有的機遇，提供了強大的技術(shù)支持。

　　　本文首先簡單介紹了有關(guān)會計電算化的概念，在與傳統(tǒng)手工審計比較的基礎(chǔ)上分析了會計電算化給審計帶來的影響；接著，分析了目前我國會計電算化審計的現(xiàn)狀及會計電算化環(huán)境下審計遇到的問題及會計電算化給審計帶來的風(fēng)險；再次，提出了應(yīng)對會計電算化影響及審計問題的對策和方法。最后，根據(jù)典型案例分析了會計電算化在企業(yè)中的應(yīng)用現(xiàn)狀和審計的局限性及公司解決問題的對策。.

關(guān)鍵詞：會計電算化；審計；問題；對策

ABSTRACT:Knowledge economy and the rapid development of modern information technology, pushes the world entering into the era of information society. In this age, information technology is widely used in every field of society, and has become the important pillar of social development, the use of computerized accounting, for example. More and more enterprises begin to use the accounting information system, and thus which inevitably brings huge impact and challenges on the traditional audit work. At the same time, the development of information technology to traditional audit work has brought unprecedented opportunities to traditional audit work, provides a powerful technical support. 

　　　At first, this paper had a simple introduction about the concept of accounting computerization. On the basis of the comparison with the traditional manual audit to audit computerized accounting aspects are analyzed. Then analyzes the current situation of audit under computerized accounting, the problems and risks are put to be analyzed also. Then summarizes the commonly used accounting computerization of the audit methods, and puts forward some tentative suggestions to deal with computerized accounting audit effect of countermeasures. At last, according to the typical case analyzed the application status of computerized accounting in the enterprise and the limitations of the audit .Also put forward some corporate solutions to these problems.

Keywords: Accounting computerization; audit; problems; suggestions